Q1 2026- INCOSAI XXV

This issue of the Journal is dedicated to the XXV International Congress of Supreme Audit Institutions (INCOSAI), held in Sharm El-Sheikh on October 27- 31, 2025. 

Within the context of the long-standing journey of the International Organization of Supreme Audit Institutions (INTOSAI), and its role as a unifying international framework that entrenches the professional values of independence and integrity, the convening of the XXV INCOSAI represented a qualitative milestone in the evolution of global public sector auditing. It reaffirmed the ability of Supreme Audit Institutions (SAIs) to keep pace with the accelerating transformations occurring worldwide, particularly in the financial and economic spheres.

At the 25th International Congress of Supreme Audit Institutions (INCOSAI), delegates focused on a critical issue facing today’s public institutions: understanding the role Supreme Audit Institutions (SAIs) should play in auditing central banks and government activities during financial and economic crises.

During INCOSAI XXV, deliberations focused on the growing role of artificial intelligence (AI) in shaping the future of public sector auditing. Delegates from Supreme Audit Institutions (SAIs) around the world convened to examine the opportunities of a technological development that can have far-reaching implications for accountability, governance, and public trust.

The International Organization of Supreme Audit Institutions (INTOSAI) presented the INTOSAI Future Award at the XXV INCOSAI in Sharm El-Sheikh, Egypt on October 31, 2025. The INTOSAI Future Award, recognizes meritorious services in government auditing and is granted to a SAI for future-oriented achievements and outstanding contributions to INTOSAI community, organization stewardship, and leadership priorities. The INTOSAI Future Award represents a new iteration of the former Jörg Kandutsch Award.  

The Kimi Makwetu Award was presented to AFROSAI-E by the International Organization of Supreme Audit Institutions (INTOSAI) at the XXV INCOSAI in Sharm El-Sheikh, Egypt. The INTOSAI Kimi Makuetu Award spotlights the best of capacity building in the INTOSAI community, and honors institutions that demonstrate outstanding commitment to strengthening the skills, systems, and sustainability of Supreme Audit Institutions (SAIs) worldwide.

Steve Sanford, Managing Director of the U.S. GAO’s Strategic Planning and External Liaison team presented the Elmer B. Staats Award on behalf of the Comptroller General of the United States and International Journal of Government Auditing at INCOSAI XXV on Friday, October 31, 2025. This award recognizes excellence in the writing of articles contributed to the Journal in supporting its mission to extend knowledge sharing and learning throughout the INTOSAI community. At each Congress, the award goes to the author or authors of the best article, or articles, published by the Journal over the previous three calendar years.

The INTOSAI Development Initiative (IDI)’s SAI Young Leaders Awards celebrate and recognize innovation, collaboration and transformation brought by young leaders through their change strategy projects from the SAI Young Leaders Initiative. The SAI Young Leaders Initiative aims to support young leaders from SAIs to implement a change strategy to bring real and positive shifts in the SAI. 

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.

At the XXV International Congress of Supreme Audit Institutions (INCOSAI), deliberations on its two technical themes, INTOSAI formally adopted the Sharm El-Sheikh Declaration. The Declaration embodies the collective commitment of INTOSAI to advancing public sector auditing. It captures the key strategic insights, achievements, and recommendations emerging from the Congress, while articulating a forward-looking vision that strengthens innovation, professionalism, and the global impact of Supreme Audit Institutions (SAIs).

Numerous INTOSAI bodies, regional organizations and other affiliated groups were represented at booth spaces throughout the INCOSAI.

The Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan RI, or BPK), Indonesia’s Supreme Audit Institution (SAI), will host the XXVI International Organization of Supreme Audit Institutions (INTOSAI) Congress (INCOSAI) in 2028 in Bali, Indonesia.

INCOSAI 2025, the INTOSAI Congress, represented a decisive step for JURISAI members since the inaugural General Assembly held in Paris in October 2024.

At the XXV INCOSAI, a dedicated side event celebrated INTOSAI’s formal recognition of the Professional Education for Supreme Audit Institution (SAI) Auditors (PESA) qualification, highlighted the launch of INTOSAI co-branding and the Arabic version of the qualification, and supported a key motion at INCOSAI. The INTOSAI community came together to support PESA in its journey, including Supreme Audit Institutions, (SAIs), experts, and partners who had contributed to professionalising public sector auditing.

During a side event at the XXV INCOSAI, the IDI–OECD Global Project on SAI Independence presented its initial results to the wider INTOSAI community. The session included contributions from János Bertók (OECD), Einar Gørrissen (IDI), H.E. Dr. Alangari (Chair of the INTOSAI PFAC), Dr. Caralee McLiesh (Auditor‑General of Australia), and Franziska Spörri (SECO, Switzerland). They discussed the early evidence gathered through the project and reflected on how Supreme Audit Institutions (SAIs) operate within their national accountability systems.

Supreme Audit Institutions (SAIs) and the International Organization of Supreme Audit Institutions (INTOSAI) have increasingly positioned themselves as key actors in advancing sustainable development. Successive INTOSAI strategic plans (2017–2022 and 2023–2028) identify the contribution of SAIs to the implementation, follow-up, and review of the Sustainable Development Goals (SDGs) as a strategic priority. This longstanding commitment has provided an enabling institutional framework that has stimulated numerous initiatives— often supported by the INTOSAI Development Initiative (IDI) — and yielded a growing set of tools, methodologies, and audit reports across diverse sectors and SDG targets.

During Sharm El-Sheikh INCOSAI XXV, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia organized a side event titled “FISP Meet & Greet”, bringing together beneficiaries of the Saudi Fund for Improved SAI Performance (FISP). The Saudi FISP is a funding initiative established by the GCA under the leadership of its President, H.E. Dr. Hussam Alangari. Since 2020, the GCA has allocated 1 million U.S. dollars annually to support the needs of Supreme Audit Institutions (SAIs) in developing countries, helping INTOSAI respond to the increasing demand for direct capacity-building assistance. By 2026, the fund had reached a total value of 7 million U.S. dollars, with continued growth anticipated.

The INTOSAI Working Group on Environmental Auditing (WGEA) side event, “Innovations in Environmental Auditing”, at the INCOSAI spotlighted the latest innovations within the INTOSAI WGEA community. First, highlighting some of the recent innovations, Vivi Niemenmaa from the WGEA Secretariat introduced the new agile support system, Audit Clinic, that has been piloted in 2025 with outstanding feedback. This is a mechanism where SAIs can book a one-hour consultation slot with a more experienced SAI to discuss any environmental audit related issue. As another innovation, Dashiell Da Costa from SAI Brazil, revealed the first results of the second assessment round of the ClimateScanner, covering assessments from 100 SAIs. The official launch was foreseen in the COP30 Climate Conference.  

Due to climate change, communities across the world are losing their homes to floods, crops to drought, and coastlines to rising seas. The financial risks related to lacking or poor adaptation are also growing. Governments have been responding with their plans and promises—but adaptation on the ground remains fragile. The recent Global Cooperative Audit of Climate Change Adaptation Actions (CCAA) from 54 SAIs revealed why adaptation is failing—and what Supreme Audit Institutions (SAIs) can do to change that trajectory.

Under the Cooperative Audit of Climate Change Adaptation Actions (CCAA), the INTOSAI Development Initiative (IDI), in partnership with the INTOSAI Working Group on Environmental Auditing (WGEA), supported 54 Supreme Audit Institutions (SAIs) of seven INTOSAI regions –  ASOSAI, AFROSAI-E, ARABOSAI (ongoing), CAROSAI, EUROSAI, OLACEFS, and PASAI – to strengthen their capacity to audit government responses to climate change adaptation. The initiative combined ISSAI-based cooperative performance audits with structured capacity development, enabling the 287 auditors of the participating SAI audit teams to enhance professional competencies while delivering nationally relevant audit results.

SAI Finland handed over the INTOSAI Working Group on Environmental Auditing (WGEA) Chairmanship to SAI Thailand at the XXV INCOSAI. This article highlights our chairmanship period 2020-2025 with a focus on innovation, as well as key takeaways in organising meetings, communicating effectively, and investing in stakeholder relations. It also includes a set of tips that may provide inspiration for other Working Group Chairs.

In a time of constant change, where geopolitical challenges, a changing climate, and increasing uncertainty in the world order are all prevalent, it can be difficult to find positive elements – the silver linings to otherwise grey clouds. But here we are: the INTOSAI Development Initiative (IDI) is celebrating its 40th anniversary this year. We have over these 40 years supported Supreme Audit Institutions (SAIs) globally. Our vision continues to be independent, credible, and sustainable SAIs for better societies and improved lives.