From 24 October to 1 November 2025, the 79th meeting of the Governing Board and the XXV Congress of the International Organization of Supreme Audit Institutions (INTOSAI) were held in Sharm El-Sheikh (Arab Republic of Egypt).

The event was hosted by the Accountability State Authority of the Arab Republic of Egypt and the Austrian Court of Audit (INTOSAI General Secretariat). Representatives of 154 SAIs and international organizations, as well as senior officials of the Arab Republic of Egypt, participated in the event.

During the 79th Governing Board meeting, the results of INTOSAI’s activities for 2024–2025 were reviewed. Participants received reports on the implementation of the INTOSAI Strategic Plan 2023–2028, the development of the INTOSAI Framework of Professional Pronouncements (IFPP), and reports from regional organizations and INTOSAI working bodies.

Mr. Dmitry Zaitsev, Member of the Board of the Accounts Chamber of the Russian Federation, commented on the results of the organization’s work over the past year, emphasizing the need to update fundamental documents to maintain flexibility and coherence in implementing planned initiatives.

At the Congress plenary session, an official handover ceremony took place, transferring the INTOSAI Chair from the Federal Court of Accounts of the Federative Republic of Brazil to the Accountability State Authority of the Arab Republic of Egypt.

The Head of the SAI Brazil, Minister Vital do Rêgo Filho, summarized the results of the three-year chairmanship. He expressed gratitude to the Accounts Chamber of the Russian Federation for its effective leadership of INTOSAI in 2019–2022 and its substantial contribution to strengthening international cooperation in public auditing. Key projects of the Federal Court of Accounts of Brazil within INTOSAI and SCEI in 2022–2025 included the launch of the digital tool Climate Scanner, publishing of the Navigating Global Trends Report, the establishment of the Center for Advanced Studies (CASt), and the creation of JuriSAI.

In his address to the Congress participants, the Head of the SAI of Egypt, Mr. Mohammed El-Faisal Youssef, noted that the Egyptian chairmanship coincides with a period of global transformation in public financial management systems and the dynamic evolution of concepts of accountability and transparency. The current situation requires the development of an integrated approach to auditing that builds on analytical work, focuses on achieving concrete results, and contributes to more effective management of public resources.

During the plenary session, participants approved the reports of INTOSAI working bodies and regional organizations presented to the Governing Board.

The following decisions were adopted:

I. Organizational and Financial Issues

• Amendments to the INTOSAI Statutes, the Regulations of the Policy, Finance and Administration Committee, and the Regulations of the Knowledge Sharing Committee, as well as the Rules of Procedure for INTOSAI Working Groups, were approved.
• Operational plans of the INTOSAI Goal Committees were endorsed.
• The establishment of the Working Group on Follow-up Audit (led by SAI Malaysia), the dissolution of the Working Group on the Value and Benefits of SAIs (led by SAI Mexico), the transfer of chairmanship of the Working Group on the Impact of Science and Technology on Auditing from SAI UAE to SAI Egypt, and the transfer of chairmanship of the Working Group on Environmental Auditing from SAI Finland to SAI Thailand were noted.
• The creation of a Special Group on Strategic Planning, led by SAI United Kingdom (to prepare the new INTOSAI Strategic Plan), was approved.
• The launch of the MAAT (Maat for Artificial Intelligence) initiative by SAI Egypt—aimed at developing, implementing, and disseminating AI-based audit practices—was noted.
• The financial statements of INTOSAI for 2022–2024 were approved.
• The INTOSAI budget for 2026–2028 was approved.

II. Documents

• Amendments to ISSAI 100 “Fundamental Principles of Public-Sector Auditing,” ISSAI 140 “Quality Control for SAIs,” and ISSAI 2000 “Application of Financial Audit Standards” were adopted.
• The Guidance on Information Security Audit (GUID 5101) was approved in English, Arabic, Spanish, German, and French.
• Twenty documents developed outside the INTOSAI Framework of Professional Pronouncements (non-IFPP) were endorsed.

III. Elections to Key Positions

• SAI Indonesia was selected to host the XXVI INTOSAI Congress in 2028; SAI Saudi Arabia was selected to host the XXVII INTOSAI Congress in 2031.
• New members of the INTOSAI Governing Board: SAIs of the United Kingdom, Cameroon, UAE, Pakistan, Senegal, and the Czech Republic. The mandates of SAI Norway and SAI USA as heads of the INTOSAI Development Initiative (IDI) and the International Journal of Government Auditing (IJGA) were extended.
• SAIs of the Republic of Korea and Ecuador were appointed External Auditors of INTOSAI for 2025–2028.

IV. INTOSAI Awards Ceremony

• Jörg Kandutsch Award for outstanding achievements in public auditing – SAI Saudi Arabia.
• Elmer Staats Award for the best article in the International Journal of Government Auditing – SAI Latvia.
• Kimi Makwetu Award for capacity-building achievements – AFROSAI-E (African Organization of English-speaking SAIs).
• Young Leaders in SAIs Award – SAIs of Kenya and the Maldives.

Key Congress themes included: “The Role of SAIs in Assessing Government and Central Bank Performance During Financial and Economic Crises” (led by SAI USA) and “The Use of Artificial Intelligence Technologies in Auditing” (led by SAI Egypt).

The Congress adopted the Sharm El-Sheikh Declaration, which defined strategic priorities for the international audit community for 2025–2028. The Declaration calls for strengthening the independence, resilience, and professional capacity of SAIs, as well as promoting innovative mechanisms for monitoring the use of public funds.

Fourteen thematic side events were held “on the margins” of the Congress. These included the meeting of the INTOSAI Knowledge Sharing Committee and the XXI Session of the Council of Heads of SAIs of the CIS, chaired by the Accounts Chamber of the Russian Federation.

During the meeting of the Knowledge Sharing Committee, Mr. Dmitry Zaitsev, Member of the Board of the Accounts Chamber of the Russian Federation, presented the progress of the Digital University for the INTOSAI Community (U-INTOSAI). As of November 2025, the platform hosts 205 courses in seven languages (English, Arabic, Spanish, German, Portuguese, Russian, French). Since its launch, users from 190 countries have registered on the platform.

The XXI Session of the Council of Heads of SAIs of the CIS was chaired by the Accounts Chamber of the Republic of Uzbekistan. The session focused on “Digital Transformation in Public-Sector Auditing: Risks, Opportunities and Innovative Approaches.” Participants included leaders and representatives of SAIs of Armenia, Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Russia, Tajikistan, and Uzbekistan.

An information and exhibition space was organized for the leaders of regional organizations, Goal Committees, and INTOSAI working groups.

The Accounts Chamber of the Russian Federation presented:

• the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators,
• the INTOSAI Working Group on Public Procurement Audit,
• the ASOSAI Working Group on Audit at Regional and Municipal Levels,
• the U-INTOSAI Digital University platform,
• Public Audit Knowledge Repository.