INTOSAI Congress (INCOSAI) was held in Rio de Janeiro, Brazil.
From November 7 to 11, 2022, the XXIV. INTOSAI Congress (INCOSAI) was held in Rio de Janeiro, Brazil.
Almost over 700 participants from Supreme Audit Institutions (SAIs) from all over the world took part in the Congress, including representatives of the State Audit Office of the Republic of Croatia led by Ivan Klesic, Auditor General, and representatives of several international organizations, institutions and bodies.
The Congress began with the 76th meeting of the INTOSAI Governing Board, during which, among other things, the reports of the Supervisory Committee on Emerging Issues (SCEI), the Professional Standards Committee (PSC), the Capacity Building Committee (CBC), the Knowledge Sharing Committee KSC) and other committees and bodies were presented.
At the First General Plenary Session, the reports of the General Secretariat, the report of the International Journal on Government Auditing and the report of INTOSAI's external auditors were presented and adopted, and also the INTOSAI Strategic Plan for 2023-2028 was adopted. It was agreed that in implementing the Strategic Plan, INTOSAI will continue to research and implement best practices to improve the economy and efficiency of its operations, ensure good management of financial and human resources at its disposal, and minimize the impact of its operations on the environment. It was also agreed that INTOSAI will focus on the following five key priorities in the coming period and integrate them into its operations:
1. advocate for and support the independence of SAIs
2. contribute to the achievement of 2030 Agenda for Sustainable Development
3. support the development of resilience in SAIs;
4. promote and support equality and inclusiveness within the INTOSAI community and
5. enhance strategic partnerships.
It was further determined that INTOSAI will continue to achieve results related to its four key strategic goals, which are focused on professional standards for the public sector audit profession, capacity development of SAIs, knowledge sharing among SAIs and good governance of INTOSAI.
During the second part of the Plenary Session, reports of the Supervisory Committee on Emerging Issues, reports of regional organizations (AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS, PASAI), as well as reports of INTOSAI stakeholders (UN, World Bank, IFAC, OECD, IPSAS, IIA) were adopted.
On the third day, the participants discussed two fundamental and current topics of the Congress: (i) The role of supreme audit institutions in emergency situations and (ii) Global voice, global outcome, far-reaching impact.
Although SAIs skilfully adapted their operations to respond to emergencies, they continued to face significant challenges in conducting their audit operations during this time. Given that emergencies are certain to continue, additional actions could potentially be taken to improve SAIs' response to future emergencies. Therefore, the first topic discussed issues that INTOSAI and SAIs will have to deal with in the near future:
• How SAIs can audit the government's preparedness in terms of how it assesses and manages risk? In what ways can the SAI determine whether the government's actions or costs are commensurate with the risk of a certain emergency situation?
• How can INTOSAI provide training or audit methodologies for SAIs that must verify expenditures related to emergency procurement in response to an emergency?
• How can INTOSAI and SAIs improve the resilience and ability of SAIs to maintain operational continuity during emergencies and ensure effective oversight of state preparedness and response? What new partnerships can or should be explored? How can the INTOSAI community mobilize increased capacity building efforts?
Following on from the first topic, the fact that SAIs operate in a dynamically developing space was discussed, and the INTOSAI community is also developing with them, creating strong and relevant messages. INTOSAI and its regional organizations can amplify the voice(s) of accountability, improving partnerships for stronger institutions. INTOSAI's global voice is therefore the creation of a collective body of voices, rooted in the work within each country that projects the important role that SAIs play in addressing regional and global issues.
During the Third General Plenary Session, the Congress supported the nominations previously adopted at the 76th meeting of the Governing Board, namely:
1. SAI of Egypt as a member of the Governing Board until 2034 and as the first vice-president of the Governing Board from 2022-2025.
2. European Court of Auditors as Chair of Objective 1 (Committee for Professional Standards)
3. SAI of Qatar representing ARABOSAI until 2028
4. SAI of Guyana as representative of CAROSAI until 2028.
5. SAI of Mexico as representative of OLACEFS until 2028.
6. SAI of Peru as a representative of OLACEFS until 2028. and
7. SAI Samoa as the representative of PASAI until 2028,
while the SAI of Brazil, with the beginning of the Congress, began the presidency of INTOSAI until the next Congress, which will be held in 2025 in Egypt.
In addition, the INTOSAI Budget for 2023-2025 was adopted, the INTOSAI Statute and the Handbook for INTOSAI Committees were amended, and the INTOSAI Performance and Accountability Report for 2017-2022 was adopted.
Also, the Supreme Audit Institutions of Jamaica and Ecuador were chosen as external auditors of INTOSAI for the period 2023-2025, and the traditional awards for special achievements were awarded: Jorg Kandutsch Award, Kimi Makwetu Award, Elmar B Staats Award and SAI YOUNG Leaders Award.
Furthermore, INTOSAI's Objectives 1–3 Committees submitted twelve professional statements (standards and guidelines) to Congress for approval, to be included in the INTOSAI Framework of Professional Statements (IFPP), as follows:
Goal Committee 1 (Professional Standards):
In addition to the plenary sessions and discussions on the above-mentioned topics, the Congress was also marked by numerous side events, such as the meetings of the IDI Committee and the first meeting of the INTOSAI Working Group for Communications. Also, the "Academic Forum on State Auditing" was held in parallel with the Congress, as well as numerous bilateral and multilateral meetings of leaders and representatives of participating SAIs were held on the margins of the Congress.
Ivan Klesic, Auditor General and his associates, in addition to a series of bilateral and multilateral meetings held on the sidelines of the Congress, met with Ranko Vilovic, Ambassador Extraordinary and Plenipotentiary of the Republic of Croatia in Brazil and Otávio Augusto Vilarinho Cardoso Filho, Honorary Consul of the Republic of Croatia in Brazil, who were more closely acquainted with the importance of INCOSAI and its topics.
Almost over 700 participants from Supreme Audit Institutions (SAIs) from all over the world took part in the Congress, including representatives of the State Audit Office of the Republic of Croatia led by Ivan Klesic, Auditor General, and representatives of several international organizations, institutions and bodies.
The Congress began with the 76th meeting of the INTOSAI Governing Board, during which, among other things, the reports of the Supervisory Committee on Emerging Issues (SCEI), the Professional Standards Committee (PSC), the Capacity Building Committee (CBC), the Knowledge Sharing Committee KSC) and other committees and bodies were presented.
At the First General Plenary Session, the reports of the General Secretariat, the report of the International Journal on Government Auditing and the report of INTOSAI's external auditors were presented and adopted, and also the INTOSAI Strategic Plan for 2023-2028 was adopted. It was agreed that in implementing the Strategic Plan, INTOSAI will continue to research and implement best practices to improve the economy and efficiency of its operations, ensure good management of financial and human resources at its disposal, and minimize the impact of its operations on the environment. It was also agreed that INTOSAI will focus on the following five key priorities in the coming period and integrate them into its operations:
1. advocate for and support the independence of SAIs
2. contribute to the achievement of 2030 Agenda for Sustainable Development
3. support the development of resilience in SAIs;
4. promote and support equality and inclusiveness within the INTOSAI community and
5. enhance strategic partnerships.
It was further determined that INTOSAI will continue to achieve results related to its four key strategic goals, which are focused on professional standards for the public sector audit profession, capacity development of SAIs, knowledge sharing among SAIs and good governance of INTOSAI.
During the second part of the Plenary Session, reports of the Supervisory Committee on Emerging Issues, reports of regional organizations (AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS, PASAI), as well as reports of INTOSAI stakeholders (UN, World Bank, IFAC, OECD, IPSAS, IIA) were adopted.
On the third day, the participants discussed two fundamental and current topics of the Congress: (i) The role of supreme audit institutions in emergency situations and (ii) Global voice, global outcome, far-reaching impact.
Although SAIs skilfully adapted their operations to respond to emergencies, they continued to face significant challenges in conducting their audit operations during this time. Given that emergencies are certain to continue, additional actions could potentially be taken to improve SAIs' response to future emergencies. Therefore, the first topic discussed issues that INTOSAI and SAIs will have to deal with in the near future:
• How SAIs can audit the government's preparedness in terms of how it assesses and manages risk? In what ways can the SAI determine whether the government's actions or costs are commensurate with the risk of a certain emergency situation?
• How can INTOSAI provide training or audit methodologies for SAIs that must verify expenditures related to emergency procurement in response to an emergency?
• How can INTOSAI and SAIs improve the resilience and ability of SAIs to maintain operational continuity during emergencies and ensure effective oversight of state preparedness and response? What new partnerships can or should be explored? How can the INTOSAI community mobilize increased capacity building efforts?
Following on from the first topic, the fact that SAIs operate in a dynamically developing space was discussed, and the INTOSAI community is also developing with them, creating strong and relevant messages. INTOSAI and its regional organizations can amplify the voice(s) of accountability, improving partnerships for stronger institutions. INTOSAI's global voice is therefore the creation of a collective body of voices, rooted in the work within each country that projects the important role that SAIs play in addressing regional and global issues.
During the Third General Plenary Session, the Congress supported the nominations previously adopted at the 76th meeting of the Governing Board, namely:
1. SAI of Egypt as a member of the Governing Board until 2034 and as the first vice-president of the Governing Board from 2022-2025.
2. European Court of Auditors as Chair of Objective 1 (Committee for Professional Standards)
3. SAI of Qatar representing ARABOSAI until 2028
4. SAI of Guyana as representative of CAROSAI until 2028.
5. SAI of Mexico as representative of OLACEFS until 2028.
6. SAI of Peru as a representative of OLACEFS until 2028. and
7. SAI Samoa as the representative of PASAI until 2028,
while the SAI of Brazil, with the beginning of the Congress, began the presidency of INTOSAI until the next Congress, which will be held in 2025 in Egypt.
In addition, the INTOSAI Budget for 2023-2025 was adopted, the INTOSAI Statute and the Handbook for INTOSAI Committees were amended, and the INTOSAI Performance and Accountability Report for 2017-2022 was adopted.
Also, the Supreme Audit Institutions of Jamaica and Ecuador were chosen as external auditors of INTOSAI for the period 2023-2025, and the traditional awards for special achievements were awarded: Jorg Kandutsch Award, Kimi Makwetu Award, Elmar B Staats Award and SAI YOUNG Leaders Award.
Furthermore, INTOSAI's Objectives 1–3 Committees submitted twelve professional statements (standards and guidelines) to Congress for approval, to be included in the INTOSAI Framework of Professional Statements (IFPP), as follows:
Goal Committee 1 (Professional Standards):
- ISSAI 200: Financial Audit Principles
- ISSAI 2000: Application of the Financial Audit Standards
- GUID 2900: Guidance to the Financial Auditing Standards
- GUID 4900: Guidance on Authorities and Criteria to be Considered while Examining the Regularity and Propriety Aspects in Compliance Audit
- ISSAI 100 (addition of Article 36 to establish alignment with ISSAI 150)
- ISSAI 150: Auditor Competence
- GUID 1950: Guidance on the Development of Competency Frameworks for Auditors
- GUID 1951: Guidance on the Development of Pathways for Professional Development of Auditors
- GUID 5250: Guidance on the Audit of Public Debt
- GUID 5280: Guidance for Audits of Public Procurement
- GUID 5320: Guidance on Performance Audit of Privatization
- GUID 5330: Guidance on Auditing Disaster Management
- Guidance material (nine documents developed by the Working Groups on 'Big Data', 'Environmental Audit', 'Extractive Industries', 'Fight Against Corruption and Money Laundering' and 'IT Audit')
- Research papers (three documents developed by the Working Groups on 'Big Data' and 'Environmental Audit')
- Training materials (one document developed by the Working Group on Extractive Industries)
- Audit Tools (one document developed by the Working Group on Environmental Audit)
In addition to the plenary sessions and discussions on the above-mentioned topics, the Congress was also marked by numerous side events, such as the meetings of the IDI Committee and the first meeting of the INTOSAI Working Group for Communications. Also, the "Academic Forum on State Auditing" was held in parallel with the Congress, as well as numerous bilateral and multilateral meetings of leaders and representatives of participating SAIs were held on the margins of the Congress.
Ivan Klesic, Auditor General and his associates, in addition to a series of bilateral and multilateral meetings held on the sidelines of the Congress, met with Ranko Vilovic, Ambassador Extraordinary and Plenipotentiary of the Republic of Croatia in Brazil and Otávio Augusto Vilarinho Cardoso Filho, Honorary Consul of the Republic of Croatia in Brazil, who were more closely acquainted with the importance of INCOSAI and its topics.
