The International Organization of Supreme Audit Institutions (abbr. INTOSAI, Eng. INTOSAI ) is an international organization that unites supreme audit institutions in the United Nations .
| International Organization of Supreme Audit Institutions | |
| INTOSAI | |
|---|---|
| Administrative center | |
| Type of organization | International intergovernmental organization |
| Executives | |
| Margit Kraker [1] | |
| Base | |
| Established | 1953 |
| Motto: Experientia Mutua Omnibus Prodest, "Mutual experience benefits all" | |
INTOSAI was founded in 1953. Initially, it included 34 states and, as of 2018, it consists of 194 control bodies [2] , including the European Chamber of Auditors and 4 associate members.
INTOSAI members are the chief external auditors of the United Nations [3] . The UN General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) from among the representatives of INTOSAI members [4] .
INTOSAI holds a conference every three years, entitled "International Congress of Supreme Audit Institutions" [5] . Publishes a quarterly international journal of state audit.
The Accounts Chamber of Russia became a member of INTOSAI in 1995 [6] .
Content
International Standards (ISSAI)
One of INTOSAI's tasks is to analyze the practice of financial control (audit) of organization members and the formation of standards that describe the proper state of affairs. The main goal is the methodological support of the supreme audit institutions in conducting financial control in the public sector [7] .
| Level | ISSAI Series | Content | Link |
|---|---|---|---|
| Level 1: Fundamental Principles | one | Lima Declaration (approved in 1977) | [one] |
| Level 2: SAI working conditions | 10-40 | Prerequisites for the functioning of supreme audit institutions | [2] |
| Level 3: Basic Principles of Control | 100-400 | Fundamental principles for the main types of audit | [3] |
| Level 4: Audit Guides (General) | 1000-2999 | General financial audit guidelines | [four] |
| 3000-3999 | General performance audit guidelines | [five] | |
| 4000-4999 | General compliance audit guidelines | [6] | |
| Level 4: Audit Guides (Special) | 5000-5099 | Audit Guide for International Institutions | [7] |
| 5100-5199 | Environmental Audit Guides | [eight] | |
| 5200-5299 | Privatization Audit Guide | [9] | |
| 5300-5399 | IT Audit Guide | [ten] | |
| 5400-5499 | Government Debt Audit Guide | [eleven] | |
| 5500-5599 | Disaster Assistance Audit Guide | [12] | |
| 5600-5699 | Expert Review Recommendations | [13] | |
| Good Governance Manual (INTOSAI GOV) | INTOSAI GOVs 9100-9199 | Internal Control Standards | [14] |
| INTOSAI GOVs 9200-9299 | Accounting Standards | [15] |
Organizational
The main bodies of INTOSAI are [8] :
- INTOSAI International Congress - is the highest organ of INTOSAI;
- Governing Council;
- General Secretariat
- INTOSAI Target Committees [9] :
- Committee for Control Standards;
- Committee on Internal Control Standards;
- Accounting Standards Committee;
- Government Debt Control Committee;
- Information Technology Control Committee;
- Privatization Working Group;
- Program Evaluation Working Group;
- Environmental control working group;
- Emerging Issues Monitoring Committee (SCEI);
- International Journal of State Audit (IJGA) - selected legal entities;
- Development Initiative (IDI) - individual legal entities;
- INTOSAI Executive Committee;
- INTOSAI General Secretariat.
Regional Working Groups
INTOSAI also works within the framework of regional working groups [10] :
- AFROSAI : African Organization of Supreme Audit Institutions (since 1976) [11]
- ARABOSAI : Arab Organization of Supreme Audit Institutions (since 1976) [12]
- ASOSAI : Asian Organization of Supreme Audit Institutions (since 1978);
- CAROSAI : Caribbean Organization of Supreme Audit Institutions (since 1988) [13]
- EUROSAI : European Organization of Supreme Audit Institutions (since 1990) [14]
- OLACEFS : organization of supreme financial control bodies of Latin America and the Caribbean (since 1965) [15] ;
- PASAI : Pacific Association of Supreme Audit Institutions Organization (since 2009; since 1986 - SPASAI) [16] .
INTOSAI Congress List
| INCOSAI | A place | date | Congress organizer | Information |
|---|---|---|---|---|
| I | Havana, Cuba | November 1953 | Ministry of Auditing and Control of the Republic of Cuba | |
| II | Brussels, Belgium | September 1956 | Court of audit of belgium | |
| III | Rio de Janeiro, Brazil | May 1959 | Tribunal de Contas da União | |
| IV | Vienna, Austria | May 1962 | Court of Audit of the Republic of Austria | |
| V | Jerusalem, Israel | June 1965 | State Comptroller's Office of Israel | |
| VI | Tokyo, Japan | May 1968 | Board of Audit of Japan | |
| VII | Montreal Canada | September 1971 | Office of the Auditor General of Canada | |
| VIII | Madrid, Spain | May 1974 | Tribunal de cuentas | |
| IX | Lima, Peru | October 1977 | Contraloría General de la República del Perú | |
| X | Nairobi, Kenya | June 1980 | Office of the Comptroller and Auditor General of Kenya | |
| Xi | Manila, Philippines | April 1983 | Philippine Commission on Audit | |
| XII | Sydney, Australia | April 1986 | Australian National Audit Office | |
| XIII | Berlin, Germany | June 1989 | Bundesrechnungshof | |
| XIV | Washington, USA | October 1992 | Government Accountability Office | |
| XV | Cairo, Egypt | September 1995 | Central Auditing Organization of Egypt | |
| XVI | Montevideo, Uruguay | November 1998 | Contraloría General de la República del Uruguay | |
| XVII | Seoul, South Korea | October 2001 | Board of Audit and Inspection of Korea | |
| XVIII | Budapest, Hungary | October 2004 | Hungarian State Audit Office | |
| XIX | Mexico City, Mexico | November 2007 | Contraloría General de la República de Mexico | [sixteen] |
| XX | Johannesburg, South Africa | November 2010 | Auditor-General of South Africa | [17] |
| XXI | Beijing, PR China | October 2013 | National Audit Office of the People's Republic of China | [18] |
| XXII | Abu Dhabi, UAE | December 2016 | State Audit Institution of United Arab Emirates | [nineteen] |
| XXIII | Moscow, Russia | September 2019 | Accounts Chamber of the Russian Federation | [20] |
Notes
- ↑ Margit Kraker . International Organization of Supreme Audit Institutions .
- ↑ About us . International Organization of Supreme Audit Institutions . www.intosai.org. Date of treatment January 27, 2019.
- ↑ Marcus F. Franda. The United Nations in the Twenty-first Century: Management and Reform Processes in a Troubled Organization . - Rowman & Littlefield, 2006 .-- 284 p. - ISBN 9780742553347 .
- ↑ United Nations Board of Auditors . www.un.org. Circulation date May 21, 2019.
- ↑ Shah, Anwar. Performance Accountability and Combating Corruption . - World Bank, 2012 .-- S. 309. - ISBN 9780821369418 . - ISBN 0821369415 .
- ↑ INTOSAI international standards are priority in the work of the Accounts Chamber of Russia - Tatyana Golikova . Accounts Chamber of the Russian Federation (September 25, 2014).
- ↑ Bulyga R. P. Classification and standardization of financial control and audit in the Russian Federation // Accounting. Analysis. Audit - 2017. - Issue. 6 . - S. 7 . - ISSN 2408-9303 .
- ↑ INTOSAI: Organization . www.intosai.org. Date of treatment January 27, 2019.
- ↑ Data on committees, working groups and special groups may be out of date
- ↑ INTOSAI: Regional organizations . www.intosai.org. Circulation date May 21, 2019.
- ↑ Presentation of AFROSAI . afrosai.org. Circulation date May 20, 2019.
- ↑ Brief History . asosai.org. Circulation date May 21, 2019.
- ↑ Charter . carosai.org. Circulation date May 21, 2019.
- ↑ History of EUROSAI . www.eurosai.org. Circulation date May 21, 2019.
- ↑ Historia (Spanish) . OLACEFS. Circulation date May 21, 2019.
- ↑ PASAI Story . PASAI. Circulation date May 21, 2019.
Links
- Official site INTOSAI . Circulation date May 21, 2019.