INTOSAI Supervisory Committee on Emerging Issues (SCEI)

The world we are living in changes rapidly. Changes, challenges and other emerging issues are frequently of an international dimension and can take place from one second to the other. The SCEI was established in 2012. The responsibilities conferred upon it have been enlarged through the INTOSAI Strategic Plan 2017-2022. The responsibilities include:

  • Preparing the Governing Board and other INTOSAI stakeholders for emerging issues
  • Undertaking enterprise risk management function on behalf of the Governing Board of INTOSAI


The Supervisory Committee on Emerging Issues is Chaired by the Chair of the INTOSAI Governing Board and reports directly to Governing Board. The head of SAI responsible for the International Journal of Government Auditing will act as vice-Chair. The members are: the Secretary General, the First Vice Chair of the Governing Board, Chairs of Goal Committees, Secretary Generals of Regional Organizations, and the Chair of IDI.

Terms of Reference

Terms of Reference: INTOSAI Supervisory Committee on Emerging Issues [.PDF]

Emerging Issues Framework

  Stages   Activity Responsibilities
Identification of Issues Voluntary Scans Ad hoc based on when the information is provided
  Structured Environmental Scans Organs of INTOSAI through their meeting schedules
Analysis of Issues Classify emerging issues into:
1. Immediate response
2. Strategic foresight
3. Advocacy opportunity
(these responses also to be classified into global, regional or SAI level)
Expert group meet quarterly to (or sooner if deemed immediate by the Chair or Secretary General) propose a category for the emerging issues
Responses to issues Immediate response To be coordinated by the General Secretariat in conjunction with the SCEI
  Strategic Response To be brought to the attention of the GB and any other relevant stakeholders through the Annual Submission of the SCEI to the GB
  Outreach opportunities To prepare key publications for outreach opportunities as determined and prepared by the expert group and approved by the SCEI membership and submitted to the GB for approval as part of the annual GB submission.


Except where stated all the processes take place on an annual basis. The Chair of the SCEI will receive templates from the relevant organs of INTOSAI and collate the information for the expert group to consider and advice the SCEI membership. The process for the risk assessment will take place concurrently.


Official website dedicated to the Chairmanship of the Accounts Chamber of the Russian Federation in the International Organization of Supreme Audit Institutions (INTOSAI).