INTOSAI Approves the Sharm Declaration at INCOSAI XXV

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

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).

The Sharm El-Sheikh Declaration will guide INTOSAI and its member SAIs in shaping their actions and priorities in the years ahead, taking into account profound global transformations, rapid technological advancements, and the complex financial and economic environments in which SAIs operate.

The Sharm El-Sheikh Declaration outlines SAI and INTOSAI commitments, including: 

• Collective commitment to strengthening public audit in response to rapid technological change, financial and economic uncertainty, and the demands of the 2030 Agenda for Sustainable Development. Supporting audits of the Sustainable Development Goals, addressing climate and cross-sectoral risks, and tailoring capacity-building efforts to diverse national contexts.
• Enhancing the impact of SAIs on governance and public trust, promoting innovation and inclusiveness, reinforce independence, transparency, and accountability, and advancing professional competence through standards, capacity building, and knowledge sharing.
• Safeguarding SAI independence—particularly through support for the Global Project on SAI Independence—advancing professionalization initiatives such as IDI’s PESA qualification and the revised SAI Performance Measurement Framework, and expanding strategic partnerships. 
• Under the INCOSAI XXV Theme I, underscoring the critical role of SAIs in auditing government activities and central banks during crises, calling for clear legal mandates, crisis-resilient audit frameworks, proactive risk-based approaches, enhanced access to information, and stronger coordination with financial oversight bodies.
• Under the INCOSAI XXV Theme II, recognizing artificial intelligence (AI) as a transformative tool for audit efficiency and quality, while stressing the need for ethical, responsible, and well-governed use. Endorsing a hybrid model combining AI with professional judgment, strengthened governance frameworks, coordinated international efforts, capacity building, and oversight of governments’ use of AI.

The Sharm El-Sheikh Declaration commits INTOSAI to a future-oriented, innovative, and collaborative path—reinforcing independence, professionalism, sustainability, and global cooperation to ensure SAIs remain resilient, impactful, and prepared to meet emerging challenges.

Read the full Sharm El-Sheikh Declaration in its entirety here.