XXIV INTOSAI Congress
On November 7–11, 2022, the XXIV INTOSAI Congress – the main event in the life of the entire international audit community – was held in Rio de Janeiro under the leadership of the SAI Brazil.
More than 700 representatives of Supreme Audit Institutions and international organizations discussed progress in achieving the INTOSAI strategic goals of and identified the main directions for further development. In parallel with the Congress, the 76th Governing Board Meeting and Academic Forum on Government Auditing took place.
The Chamber of Accounts of the Russian Federation completed its INTOSAI Chairmanship by transferring responsibility to the Brazil's Federal Court of Accounts. Taking personal part in the Congress, SAI Russia Chairman Aleksei Kudrin summed up the results of key projects in INTOSAI and Supervisory Committee on Emerging Issues.
“Our presidency fell on a very difficult turbulent period. In this situation, the Accounts Chamber of the Russian Federation, as the INTOSAI of INTOSAI, focused on maintaining an environment of constant professional dialogue and knowledge-sharing, despite any circumstances. We saw our mission in strengthening the role of the organization as an inclusive professional community of SAIs, contributing to the implementation of its strategic goals, promoting the principles of the Moscow Declaration among all members of the international audit community,”
said Aleksei Kudrin.
Among the key projects of the Accounts Chamber:
- launch of the Digital University for the INTOSAI community (U-INTOSAI);
- creation of Expert Group on the Strategic role of SAIs in addressing the challenges posed by COVID-19 pandemic (SCEI Expert Group) and holding four thematic webinars;
- preparation of Recommendations to the INTOSAI Governing Board to improve the efficiency of SAIs in emergency situations;
- organization of a marathon survey on the implementation of the key provisions of the Moscow Declaration;
- holding the first International Scientific and Practical Conference under the auspices of INTOSAI Chair;
- preparation of compendiums of Best Practice Cases of Strategic Approach to Public Auditing and Digital Transformation of Public Sector;
- development of the Guidance for Audits of Public Procurement (GUID 5280).
During the Congress plenary session, the participants were presented with the report of the Secretary General of INTOSAI, as well as reports on the results of the activities of Goal Committees and Regional organizations of INTOSAI. Delegates approved amendments to the INTOSAI Statutes, endorsed the INTOSAI triennial budget for 2023–2025 and twelve INTOSAI Professional Pronouncements.
- ISSAI 100: Fundamental Principles of Public-Sector Auditing
- ISSAI 150: Auditor Competence
- ISSAI 200: Financial Audit Principles
- ISSAI 2000: Application of the Financial Audit Standards
- GUID 1950: Guidance on the Development of Competency Frameworks for Auditors
- GUID 1951: Guidance on the Development of Pathways for Professional Development of Auditors
- GUID 2900: Guidance to the Financial Auditing Standards
- GUID 4900: Guidance on Authorities and Criteria to be Considered while Examining the Regularity and Propriety Aspects in Compliance Audit
- GUID 5250: Guidance on the Audit of Public Debt
- GUID 5280: Guidance for Audits of Public Procurement
- GUID 5320: Guidance on Performance Audit of Privatization
- GUID 5330: Guidance on Auditing Disaster Management
The Congress participants approved a new INTOSAI Strategic Plan for 2023–2028. The main priorities of the organization for the near future were identified as: advocating for and supporting the SAI Independence, contributing to the Achievement of the 2030 Agenda for Sustainable Development, supporting the development of SAI Resilience, promoting and supporting Equality and Inclusiveness, enhancing Strategic Partnerships.
As a result of the elections for key INTOSAI positions, the SAI Egypt was elected as First Vice-Chair of the Governing Board from 2022–2025 responsible for hosting the INCOSAI 2025 and as member of the Governing Board until 2034. The European Court of Auditors took over the leadership of the INTOSAI Professional Standards Committee (PSC) from SAI Brazil. The SAIs of Guyana, Mexico, Peru, Qatar, and Samoa were elected as new Governing Board members until 2028. SAIs of Ecuador and Jamaica were elected as INTOSAI Auditors for the period 2022 to 2024.
The culminating event of the XXIV INCOSAI was the adoption of the Rio Declaration. The document is based on the results of the discussion of the two main themes of the Congress “The Role of Supreme Audit Institutions in Emergency Situations” and “Global Voice, Global Outcome, Far-Reaching Impact”. The Declaration is intended to become a "road map" to assist SAIs in increasing the value and significance of auditing, developing professional potential, achieving the SDGs, and expanding cooperation with external stakeholders. One of the key tasks of the SAI Brazil as Chair of INTOSAI will be to update the organization's Communication Policy.