Q1 2026

Key Adoptions, Endorsements, and Appointments Made at INCOSAI XXV

By and
Source: Accountability State Authority of Egypt, INTOSAI Chair

Author: Jessica Du, Editor and Vice President, International Journal of Government Auditing

A successful INCOSAI is reflected in broad knowledge exchange, meaningful dialogue, strengthened international cooperation, and collective decision-making on priority matters. During the Congress, and at the preceding 79th INTOSAI Governing Board meeting, the INTOSAI community convened to present, deliberate, and reach consensus on several significant issues, including the adoption of the triennial budget, the endorsement of new professional pronouncements, the approval of the Sharm El-Sheikh Declaration, and the appointment of new INTOSAI Governing Board members, among other important outcomes.

JURISAI Formally Included as an INTOSAI related Entity

JURISAI (International Organisation of Supreme Audit Institutions with Jurisdictional Functions) was formally recognized as a related entity of INTOSAI following the Congress’s approval of an amendment to Article 3.3 of the INTOSAI Statutes. The motion, presented by INTOSAI Secretary General Dr. Margit Kraker, followed a multi-year integration process that began with the presentation of JURISAI to the Governing Board in 2023 and the submission of its statutes and strategic plan in 2024.

Originally established in 2015 as a forum for SAIs with jurisdictional functions under the INTOSAI Working Group on the Value and Benefits of SAIs, JURISAI’s formal integration marks an important institutional milestone. The move strengthens INTOSAI’s inclusiveness and responsiveness, aligns JURISAI’s activities with INTOSAI’s strategic framework, and promotes complementarity between audit and jurisdictional mandates. By offering observer and associate membership to non-jurisdictional SAIs, JURISAI also provides a platform for dialogue and cooperation across different institutional models, while benefiting from INTOSAI’s guidance to address the evolving challenges associated with jurisdictional functions.

The presidency of JURISAI is currently held by the Court of Auditors of the French Republic, and the General Secretariat is the Court of Accounts of Morocco.

JURISAI Members. Source: INTOSAI Journal

Establishment of Task Force on Strategic Planning (TFSP)

In order to prepare the fifth INTOSAI Strategic Plan for the period 2029–2034, the INTOSAI Governing Board approved the establishment of the Task Force on Strategic Planning under the umbrella of the PFAC. The UK National Audit Office (UK NAO) will lead the effort as Chairman of the Task Force on Strategic Planning for the INTOSAI Strategic Plan for 2029-2034.

The U.S. GAO previously led the preparation and development for the prior four INTOSAI strategic plans.

Gareth Davies, Comptroller and Auditor General (left) and Rebecca Sheeran, Chief Operating Officer (right), UK National Audit Office. Source: INTOSAI Journal

SCEI’s Global Trends Implementation Guide Endorsed, Leadership Structure Changes

The INTOSAI General Assembly endorsed the INTOSAI Supervisory Committee on Emerging Issues (SCEI)’s implementation guide “Navigating Global Trends: Future Implications for Supreme Audit Institutions (SAIs)”. The guide is designed to help SAIs apply the ‘Navigating Global Trends’ report to their strategic planning, risk management, audit processes and policy recommendations. It translates foresight into practical action, particularly for SAIs with limited resources or experience in this area.

SCEI Presentation of the “Navigating Global Trends” Report. Source: INTOSAI Journal
SCEI Presentation of the “Navigating Global Trends” Report. Source: INTOSAI Journal

The SCEI also received INTOSAI General Assembly approval for a change to its leadership structure. The SCEI was chaired by the chair of the INTOSAI Governing Board and co-chaired by the head of SAI responsible for the International Journal of Government Auditing. However, to ensure continuity and a smooth transition across INTOSAI Chairs, the SCEI will now have the vice-chairmanship be attributed to the respective previous chair of the INTOSAI Governing Board. The head of the SAI responsible for the International Journal of Government Auditing will remain a member of the SCEI. 

Amendment to Criteria for INTOSAI Associate Membership

The INTOSAI General Assembly approved amendments to the INTOSAI statues to revise the criteria for associate membership for better clarity and alignment. The previous criteria restricted the admission of new Associate Members, which specified that only international or supranational organizations could apply.

Associate Membership in INTOSAI is governed by Article 2, paragraphs 3 and 4 of the Statutes, with paragraph 3 broadly permitting international and professional organizations aligned with goals of external government audit to apply, and paragraph 4—added in 2007—establishing stricter criteria requiring applicants to be international or supranational, globally operating, non-political governmental or non-profit organizations involved in accountability and governance, and supported within the INTOSAI community. A recent review identified an inconsistency between the broader language of paragraph 3 and the more restrictive criteria of paragraph 4. To address this, the General Secretariat proposed amending paragraph 3 by removing reference to “other” organizations. INCOSAI XXV approved the amendment.

Adoption the INTOSAI Budget for 2026-2028

The INTOSAI budget for the period of 2026-2028 was adopted. The triennial budget for the period is fully balanced, and planned revenue covers the estimated expenditure for INTOSAI’s operating activities. The INTOSAI budget is overseen by the INTOSAI General Secretariat Chief Financial Officer, Herbert Baumgartner. 

New Appointments to INTOSAI Auditors, INTOSAI’s Governing Board

At INCOSAI XXV, the INTOSAI community recognized the work of outgoing members of various organs of INTOSAI, and welcomed new appointments to leadership positions. 

The INTOSAI General Plenary elected the INTOSAI External Auditors for three year terms. The SAI Ecuador from the OLACEFS region renewed their term, and the SAI of the Republic of Korea, representing ASOSAI, was selected as the new INTOSAI Auditor, replacing the position held by SAI Jamaica. SAI Ecuador and SAI Korea will oversee INTOSAI’s audit for the 2025-2027 financial statements. INTOSAI received a clean audit opinion this year from its auditors. 

The Delegation from the Board of Audit and Inspection of Korea. Source: INTOSAI Journal
Controller General of Ecuador, Mauricio Xavier Torres (right). Source: INTOSAI Journal

The INTOSAI General Plenary appointed new members to Governing Board positions. SAI Indonesia was appointed the first Vice Chair, as the SAI will host the next INCOSAI in 2028. The US GAO and the SAI of Norway are reappointed as Governing Board members and host institutions of the INTOSAI Journal and the INTOSAI Development Initiative (IDI), respectively. 

New appointments were made for regional representation on the Governing Board. The SAIs of Cameroon and Senegal will represent AFROSAI, SAIs of Pakistan and the United Arab Emirates will represent ASOSAI, and the SAIs of Czech Republic and the United Kingdom will represent EUROSAI. They will serve as Governing Board members until 2031. 

Mamadou Faye, First President of the Court of Accounts of Senegal (right). Source: INTOSAI Journal
Miroslav Kala, President of the Supreme Audit Office of the Czech Republic (left) and Jaroslav Rucký, Head of EUROSAI Presidency Team, Supreme Audit Office of the Czech Republic (right).

INTOSAI recognizes the contributions that SAIs of Algeria, Namibia, Japan, Thailand, Poland, and Portugal made as outgoing Governing Board members that served from 2019 to 2025.

INTOSAI Endorses New and Updated INTOSAI Professional Pronouncements, Goal Committee Efforts and Approves Changes

The INTOSAI Congress approved XXX new or revised professional pronouncements and standards for inclusion in the INTOSAI Framework for Professional Pronouncements (IFPP), and endorsed various goal committee efforts.  

These include:

Goal Committee 1 (Professional Standards):

  • Professional Standards Committee coordination of work plans for 2026-2028, operational planning dashboards, and the implementation of the Strategic Development Plan 2023-2028 for the INTOSAI Framework of Professional Pronouncements. 

Goal Committee 2 (Capacity Building):

Goal Committee 3 (Knowledge Sharing):

  • GUID 5101- Guidance on Audit of Information Security.
  • The Knowledge Sharing Committee Operational Plan 2026-2028 and Terms of Reference
  • Change in Chairmanship of the INTOSAI Working Group on Environmental Auditing from the National Audit Office of Finland to the State Audit Office of Thailand
  • Closure of the INTOSAI Working Group on the Value and Benefits of SAIs
  • Change in the Vice-Chairmanship of the Knowledge Sharing Committee to SAI Czech Republic

Goal Committee 4 (Policy, Finance and Administration):

  • The Policy, Finance, and Administration Committee Operational Plan 2026-2028
  • 2023-2025 INTOSAI Performance and Accountability Report

Additionally, a number of guidance materials, research, papers, training materials, and audit tools developed by INTOSAI working groups were acknowledged at INCOSAI, and are included in the INTOSAI Community Portal. Working groups that contributed to these INTOSAI Public Goods include the working groups on IT Audit, Environmental Auditing, and Fight Against Corruption and Money Laundering.

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