Editorial

International Journal of Government Auditing – April 2013

 

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by Liu Jiayi, Auditor General of China and First Vice-Chairman of the INTOSAI Governing Board

 

The XXI INCOSAI—to be held in Beijing, China, October 22–27, 2013—will be a significant moment in INTOSAI’s history. Leaders and representatives of SAIs from around the world will gather to celebrate INTOSAI’s 60th anniversary. Since its founding in 1953, INTOSAI has stood the test of time. It has grown and, through our joint efforts, produced splendid results. At the XXI INCOSAI, we will review INTOSAI's accomplishments and experiences and plan its mission, goals, and vision for the future.


INTOSAI faces both opportunities and challenges as it sets out on this new phase of its journey. While adhering to its motto—Mutual Experience Benefits All—it will reaffirm its core values of independence, integrity, professionalism, credibility, inclusiveness, cooperation, and innovation. It will unite all members in working toward consensus on innovations in and development of national auditing and open up bright prospects for mutually beneficial relationships among INTOSAI, its members, and its stakeholders. This will be the common aspiration of public sector auditors from across the globe at the XXI INCOSAI.


Looking to the Past

INTOSAI’s growth coincides with the shared endeavor of auditors from member SAIs to promote sustained economic, social, and environmental development and contribute to good governance. Looking at the evolution of INTOSAI, we see a magnificent history featuring the common development of SAIs based on effective sharing of knowledge and experience and fruitful cooperation and exchanges. INTOSAI has seen its membership grow from 34 in 1953 to the current 191, becoming an international organization second in size only to the United Nations (UN). Through equal participation and the concerted efforts of former and current Governing Board chairs, the General Secretariat, and member SAIs, INTOSAI achievements have included the following:

  • adopting a series of key documents to elaborate fundamental principles and concepts of national auditing, including the Lima Declaration of Guidelines on Auditing Precepts and the Mexico Declaration on SAI Independence;
  • developing and endorsing the International Standards of Supreme Audit Institutions (ISSAI) and INTOSAI Guidance for Good Governance (INTOSAI Gov);
  • signing a memorandum of understanding with international donors and development assistance institutions to promote SAI capacity building; and
  • establishing committees, subcommittees, working groups, and task forces under INTOSAI’s four strategic goals to carry out research, cooperation, and exchanges on topics of common concern.

As a renowned model international organization, INTOSAI has brought SAIs into a large family, surmounting differences of belief, race, and region and eclipsing the impact of turbulence, conflict, and war with equality, cooperation, sharing, and mutual benefit as its eternal themes.



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