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TableofContents
Preamble....................................................................................................................1
Article1
NameandPurpose.....................................................................................................1
Article2
Participation...............................................................................................................2
Article3
OrgansandRelatedEntities.......................................................................................4
Article4
Congress.....................................................................................................................4
Article5
GoverningBoard.........................................................................................................6
Article6
GeneralSecretariat.....................................................................................................7
Article7
GoalCommittees........................................................................................................8
Article8
SupervisoryCommitteeonEmergingIssues..............................................................9
Article9
InternationalJournalofGovernmentAuditing........................................................10
Article10
INTOSAIDevelopmentInitiative...............................................................................10
Article11
RegionalOrganizations.............................................................................................10
Article12
FinancialMatters......................................................................................................11
Article13
Auditing....................................................................................................................12
Article14
Disputeresolution....................................................................................................13
Article15
LanguagesofINTOSAI...............................................................................................14
Article16
WithdrawalfromINTOSAI........................................................................................14
Article17
DissolutionofINTOSAI..............................................................................................14
Article18
TransitionalProvision...............................................................................................14
Preamble
TheXIVCongressoftheInternationalOrganizationofSupremeAuditing
Institutions(INTOSAI),endorsedtheStatutesofINTOSAIinOctober1992,
replacingtheStandingOrdersofINTOSAIwhichhadbeeneffectivesince
1968 and amended in 1977. The XVII, XVIII and XIX Congresses of
INTOSAIendorsedanamendmentoftheINTOSAIStatutes.
Preamble
With growing external expectations for INTOSAI to help Supreme Audit
Institutions(SAIs)addresschallengesrelatedtonationalgovernance,and
to promote accountability, there is a need to continuously improve
INTOSAI’s governance structure to maximize its value and benefits to
SAIs.INTOSAIanditsmembershavereachedtheconsensusthatitmust
respondtotherequirementsforthereorientationofauditinordertobe
successfulinthefuture.
TheXXIIINCOSAIinAbuDhabi,guidedbytheprinciplesofpromotingSAI
independence, good governance and knowledge-sharing, endorsed an
amendmentoftheStatutestoalignthemtotheLima,MexicoandBeijing
Declarations as well as the Strategic Plan 2017-2022. These revisions to
theStatutesreflecttherealityofthecentralroleofgovernmentauditas
thecornerstoneforpromotinggoodgovernance.
Article1
NameandPurpose
1) The International Organization of Supreme Audit Institutions
(INTOSAI) is an autonomous, independent, professional and nonpolitical organization established as a permanent institution. Its
purposeisto:
•
providemutualsupporttoSAIs;
•
act as a recognized global public voice of SAIs within the
internationalcommunity;
•
•
•
•
Statutes
Nameand
Purpose
fostertheexchangeofideas,knowledge,andexperiences;
setstandardsforpublicsectorauditing;
promotegoodnationalgovernance;and
support SAI capacity development, cooperation and continuous
performanceimprovement.
—1—
2) INTOSAIaimstopromotegoodgovernancebyenablingSAIstohelp
their respective governments improve performance, enhance
transparency, ensure accountability, maintain credibility, fight
corruption,promotepublictrust,andfostertheefficientandeffective
receiptanduseofpublicresourcesforthevalueandbenefitsoftheir
citizens.
Nameand
Purpose
3) INTOSAIshallmaintainitsconstructivelinkswiththeUnitedNations
anditssubsidiaryorgansandspecializedagencies,donors(including
the INTOSAI-Donor Cooperation), global anti-corruption agencies
andotherorganizations.
4) INTOSAI’sheadquartersareinVienna,Austria.
Article2
Participation
1) Participation as a Full Member in INTOSAI and all its organs and
functionsisopento:
Participation
a) the Supreme Audit Institution of all countries which are
members of the United Nations Organization or any of its
SpecializedAgenciesandto
b) the Supreme Audit Institutions of those supranational
organizations which are a subject under international law and
are endowed with a legal status and an appropriate degree of
economic,technical/organizationalorfinancialintegration.
2) A Supreme Audit Institution is a public body of a state or
supranational organization which, however designated, constituted
ororganized,exercises,byvirtueoflaw,orotherformalactionofthe
state or the supranational organization, the highest public auditing
function of that state or supranational organization in an
independentmanner,withorwithoutjurisdictionalcompetence.
3) Participation as an Associate Member in INTOSAI is open to
international, professional, and other organizations that share the
goals of external government audit. International and supranational
institutionsshallsubmittheirapplicationsforassociatemembership
directly to the General Secretariat. Other applications for associate
membership shall be submitted via the national Supreme Audit
InstitutiontotheGeneralSecretariat.AssociateMembersdonothave
voting privilege. Associate members may participate in INTOSAI
eventsandprogramsandbenefitfromINTOSAI’scapabilities.
Statutes
—2—
4) AssociateMembersmustmeetthefollowingcriteriatojoinINTOSAI:
a) international/supranational organizations that operate on a
globalscale;
Participation
b) organizations directly or indirectly involved in accountability,
transparency,anti-corruption,governance;
c) governmentalornon-profitornot-for-profitorganizations;and,
d) non-politicalorganizationswithbroad-basedsupportwithinthe
INTOSAIcommunity.
5) Participation as an Affiliate Member in INTOSAI is open to SAIs of
overseas or dependent territories, which have a certain level of
autonomyfortheirregionalandinternationalrelationsactivities.The
AffiliateMembersdonothavevotingprivilege.TheAffiliateMembers
may participate in INTOSAI events and programs and benefit from
INTOSAI’scapabilities.
6) AffiliateMembersmustmeetthefollowingcriteriatojoinINTOSAI:
a) be the SAI of an overseas and/or dependent territory of an
INTOSAImember;
b) beamemberofoneoftheRegionalOrganizationsofINTOSAI;
c) haveindependentauditauthorityovertherelatedterritory;and
d) have approval from the SAI of the mother country of the
territoryinquestionfortheadherencetoINTOSAI.
7) The examination of the qualifications for joining INTOSAI and the
admission of new Full, Associate and Affiliate Members are within
thecompetenceoftheGoverningBoard.
8) Unless provided otherwise by the Statutes, INTOSAI members shall
be Full Members under the terms of Article 2, paragraph 1 of the
Statutes.
Statutes
—3—
Article3
OrgansandRelatedEntities
INTOSAI matters are carried out and supported by the following Organs
andRelatedEntities.
1) TheOrgansare:
Organsand
RelatedEntities
a) TheCongress
b) TheGoverningBoard
c) TheGeneralSecretariat
d) TheINTOSAIGoalCommittees
e) SupervisoryCommitteeonEmergingIssues(SCEI)
2) INTOSAIOrgansthatareseparatelegalentities:
a) InternationalJournalofGovernmentAuditing(IJGA)
b) TheINTOSAIDevelopmentInitiative(IDI)
3) TheRelatedEntitiesare:
The Regional Organizations, including OLACEFS, AFROSAI,
ARABOSAI,ASOSAI,PASAI,CAROSAIandEUROSAI.
Article4
Congress
1) The Congress of INTOSAI is the supreme organ of the Organization
and is composed of all Full, Associate and Affiliate Members. Once
every three years it holds regular meetings, each of which shall be
chairedandconvenedbytheheadoftheSupremeAuditInstitutionof
thecountryinwhichtheCongressisheld.
Congress
2) The resolutions of the Congress are carried by a simple majority of
votes of participating Full Members, except for resolutions on
amendments to the Statutes and the endorsement of the Strategic
Plan,whichrequireatwo-thirdsmajorityofvotes.
3) Regardless of the number of delegates representing it, each Full
MemberparticipatinginaCongresshastherighttoonevoteatthat
Congress.
4) EachCongressshallapproveitsrulesofprocedure.
Statutes
—4—
5) ThetasksoftheCongressare:
a) todiscuss,andrecommendsubjectsofcommonprofessionaland
technical interest, with a view to promoting the exchange of
ideasandexperiences;
Congress
b) toappointthechairsoftheGoalCommittees;
c) toestablishcommittees;
d) to endorse and amend the INTOSAI Statutes and the Strategic
Plan;
e) to endorse Due Process for INTOSAI’s Framework of
Professional Pronouncements - Procedures for developing,
revising and withdrawing the International Standards of
Supreme Audit Institutions (ISSAIs) and other pronouncements
onwww.issai.org;
f)
to deal with all matters brought before the Congress by the
GoverningBoard;
g) to endorse the triennial INTOSAI budget in compliance with
Article12,paragraphs5and6;
h) to endorse the annual report and the audited financial
statementsofINTOSAI;
i)
j)
to determine, upon a proposal from the Governing Board, the
country whose Supreme Audit Institution will host the next
Congress;
to elect the Supreme Audit Institutions responsible for hosting
the International Journal of Government Auditing and the
INTOSAI Development Initiative (IDI ) for six-year renewable
terms.
k) to decide as the highest authority of INTOSAI on matters
concerning international cooperation of Supreme Audit
Institutions;
l)
to designate, upon a proposal from the Governing Board, the
auditorsoftheOrganization;
m) to decide on any matters related to this institution not covered
orspecifiedintheStatutes.
Statutes
—5—
Article5
GoverningBoard
1) TheGoverningBoardmeetsannuallytoprovidestrategicleadership,
stewardship,andcontinuitybetweenCongresses.
2) ThetasksoftheGoverningBoardare:
Governing
Board
a) totakeinthetimebetweenCongressesallmeasuresdeemedby
it necessary to attain INTOSAI’s aims, including, in particular,
performanceofthetasksassignedtotheGoverningBoardbythe
Congress. All decisions and resolutions presented to Congress
havetobepresentedtoGoverningBoardfirst.
b) to revise and approve the INTOSAI Statutes and the INTOSAI
Strategic Plan prior to endorsement by the Congress; and
monitortheimplementationofstrategicplan;
c) to approve the Terms of Reference, and leadership of the
INTOSAIGoalCommittees;
d) to determine whether the qualifications of the Supreme Audit
Institutions or institutions (in case of application for Associate
Membership or affiliate membership) wishing to join INTOSAI
meetadmissionrequirementsandtodecideontheiradmission;
e) torecognizeRegionalOrganizations;
f)
toestablishcommitteesandappointtheirchairs;
g) toapprovethetriennialbudget,includinganyrecommendations
fortheadjustmentofmembershipdues;
h) to approve the annual budgets, also in consideration of the
implementationoftheStrategicPlanofINTOSAI;
i)
j)
to review and approve the annual report of the General
SecretariatdescribedinArticle6,paragraph1(f)andtosubmit
it together with its own comments to the Congress for
endorsement;
to recommend the Supreme Audit Institutions responsible for
hosting the International Journal of Government Auditing and
theINTOSAIDevelopmentInitiative(IDI)forsix-yearrenewable
termstotheCongress;
3) TheGoverningBoardwillbecomposedof21members,asfollows:
a) the heads of the Supreme Audit Institutions of the countries in
whichthelastthreeCongresseswereheld;
b) the head of the Supreme Audit Institution of the country
designatedforhostingthenextCongress;
Statutes
—6—
c) theSecretaryGeneral;
d) the heads of the Supreme Audit Institutions responsible for the
International Journal of Government Auditing and the INTOSAI
DevelopmentInitiative(IDI);
Governing
Board
e) thechairsofINTOSAIGoalCommittees1,2and3;
f) elevenfullmemberselectedbyCongressforaperiodofsixyears,
beingeligibleforre-election.
In order to ensure a well-balanced representation of all member
countries of INTOSAI on the board, seats should be distributed in
such a way that every Regional Organization is represented on the
Board by at least one elected member and that the main types of
public auditing systems adopted by the various Supreme Audit
InstitutionsareactuallyrepresentedontheGoverningBoard.
4) TheheadoftheSupremeAuditInstitutionofthecountryinwhichthe
last preceding Congress was held, will be Chair of the Governing
Board; the head of the Supreme Audit Institution of the country
designated to host the next Congress will be First Vice-Chair; the
Second Vice-Chair is appointed by the Governing Board from the
elected members for a period of three years; re-appointment is
possible.
Article6
GeneralSecretariat
1) TheGeneralSecretariatprovidesstrategicandcentraladministrative
supporttoINTOSAI.
2) ThetasksoftheGeneralSecretariatare:
General
Secretariat
a) to maintain contact with and between members of INTOSAI in
theperiodsbetweentheCongresses;
b) to assist the Governing Board and the Committees in the
fulfillment of the tasks assigned to them and to promote the
organization and coordination among the Regional
Organizations;
c) toorganizesymposia,studiesandotheractivitiespromotingthe
aimsofINTOSAI;
d) to prepare and submit the draft triennial budget to the
Governing Board in consultation with the Policy, Finance and
Administration Committee, and annually to submit to the
Governing Board an updated budget plan for the current and
Statutes
—7—
next calendar year in consultation with the Policy, Finance and
AdministrationCommittee;
e) toimplementthebudgetallocatedandtomaintaintheaccounts
andrecordsofINTOSAI;
f)
General
Secretariat
to publish the INTOSAI annual report containing audited
financial statements for the calendar year ended with
comparative statements for the preceding two years and to
submitthistotheGoverningBoardbyApril30ofeachyear;
g) toactasleadingliaisonwiththeUnitedNationsand,
h) to perform any other tasks assigned by the Congress or the
GoverningBoard.
3) The seat of INTOSAI and the General Secretariat is Vienna, Austria,
which is the official seat of the Court of Audit of the Republic of
Austria.
4) ThePresidentoftheCourtofAuditoftheRepublicofAustriashallbe
theheadoftheGeneralSecretariat.
5) In the capacity of his or her office, the Secretary General shall
representINTOSAI.
Article7
GoalCommittees
1) ThefollowingfourmainGoalCommitteesaresetup:
Goal1:ProfessionalStandardsCommittee,
Goal
Committees
Goal2:CapacityBuildingCommittee,
Goal3:KnowledgeSharingCommittee,
Goal4:Policy,FinanceandAdministrationCommittee.
2) The task of Goal Committees is to lead the INTOSAI’s efforts under
their respective goals and thereby assist the Governing Board in
implementingINTOSAI’sgoalsandobjectives.TheGoalCommittees’
workprioritiesaredefinedindetailbytheINTOSAIStrategicPlan.
3) ThechairsoftheseCommitteesarereferredtoastheGoalChairs.
4) All members of the Steering Committees, Subcommittees, Working
Groups,TaskForces,ProjectGroupsandStudyGroupsunderagoal
areautomaticallymembersofthemainGoalCommitteesunderGoals
1,2and3,asreferredtobytheINTOSAIHandbookforCommittees.
Statutes
—8—
5) ThePolicy,FinanceandAdministrationCommitteeischairedbythe
SecondVice-ChairoftheGoverningBoard,andincludesthefollowing
members:theChairandtheFirstVice-ChairoftheGoverningBoard,
theChairsofGoals1,2and3,theSecretaryGeneral,theimmediately
past Chair of the Governing Board, the Chair of IDI and the head of
the SAI responsible for the International Journal of Government
Auditing.
Goal
Committees
6) A forum has been set up to ensure the technical quality and
consistency of the International Standards of Supreme Audit
Institutions (ISSAI) and other official INTOSAI pronouncements
subjecttotheINTOSAIdueprocess.
7) Forthepurposeofstudyingspecificproblems,theCongressandthe
Governing Board may establish committees. Unless explicitly stated
otherwise, the term committee includes sub-committees, working
groups,taskforces,projectgroups,andstudygroups,asreferredto
bytheINTOSAIHandbookforCommittees.
Article8
SupervisoryCommitteeonEmergingIssues
1) The Supervisory Committee on Emerging Issues provides
recommendations on the important issues and emerging challenges
faced by INTOSAI and individual SAIs by helping coordinate and
supportthesharingofknowledgeinthisregard.
Supervisory
Committeeon
Emerging
Issues
2) The Supervisory Committee on Emerging Issues is responsible for
INTOSAI’sEnterpriseRiskManagement.
3) The Supervisory Committee on Emerging Issues is chaired by the
chair of the INTOSAI Governing Board and reports directly to
Governing Board. The head of SAI responsible for the International
JournalofGovernmentAuditingwillactasvice-chair.Themembers
are: the Secretary General, the First Vice Chair of the Governing
Board, Chairs of Goal Committees, Secretary Generals of Regional
Organizations,ChairofIDI.
Statutes
—9—
Article9
InternationalJournalofGovernmentAuditing
1) As the official publication of INTOSAI, the International Journal of
GovernmentAuditing(IJGA),isestablishedasaseparatelegalentity
that supports cooperation, collaboration, and continuous
improvement of communication among SAIs and the broader audit
community.
International
Journalof
Government
Auditing
2) TheIJGAispublishedinthefiveINTOSAIofficialworkinglanguages.
Article10
INTOSAIDevelopmentInitiative
1) INTOSAIrecognizesthattheINTOSAIDevelopmentInitiative(IDI),is
a separate legal entity supporting SAIs in developing countries to
sustainably
enhance
performance,
independence
and
professionalism.
INTOSAI
Development
Initiative
2) The INTOSAI Development Initiative (IDI) presents, at the regular
sessions of the Congress, reports on its activities and performance
duringthethreeyearsprecedingthesessionoftheCongress
3) The INTOSAI Development Initiative (IDI) presents, at the regular
meetings of the Governing Board, reports on its activities and
performanceduringtheyearprecedingthesessionoftheGoverning
Board.
4) In consultation with INTOSAI, the INTOSAI Development Initiative
(IDI)alignsitsstrategyasfaraspracticalwithINTOSAIstrategy.
Article11
RegionalOrganizations
1) INTOSAI recognizes Regional Organizations as related autonomous
entities, established for the purpose of promoting the professional
andtechnicalcooperationofitsmembersonaregionalbasis.
Regional
Organizations
2) Requests for recognition shall be submitted in writing to the
GoverningBoardofINTOSAI.
Statutes
—10—
3) INTOSAI invites the chair or delegated representatives of the
Regional Organizations to the regular sessions of the Congress to
report on their activities and performance during the three years
precedingthesessionoftheCongress.
Regional
Organizations
4) INTOSAI invites the Secretary General or delegated representatives
of the Regional Organizations to the regular meetings of the
GoverningBoardtoreportontheiractivitiesandperformanceduring
theyearprecedingthesessionoftheGoverningBoard.
5) Those SAIs belonging to more than one Regional Organization must
specify their home region to the INTOSAI General Secretariat and
theirregionalsecretariats.
6) INTOSAIencouragesRegionalOrganizationstoaligntheirstrategyas
faraspracticalwithINTOSAI'sgoals,objectivesandpriorities.
Article12
FinancialMatters
1) TheexpensesofINTOSAIshallbecoveredthrough
a) dues of Full Members in proportions that are based on the
classifications used by the United Nations Organization; Full
Members shall be notified of assessments by the General
Secretariatandpaymentmadeatthebeginningofeachcalendar
year;
Financial
Matters
b) grants and donations received from individuals or private or
publicinstitutions,forthepurposeofINTOSAIgenerally,orfora
purposedesignatedbythegrantorordonor;
c) possibleincomefromINTOSAIactivities;
d) any other income approved by the Governing Board, including
dues of Associate Members and Affiliate Members, as approved
bytheGoverningBoardandasendorsedbytheCongress.
2) Fundamental decisions regarding membership dues have to be
endorsedbyCongress.
3) The Court of Audit of the Republic of Austria will provide the staff
andpremisesforthefunctioningoftheGeneralSecretariatandbear
theexpenditureincurred.
Statutes
—11—
4) As a rule, the costs incurred for organizing each Congress will be
borne by the Supreme Audit Institution of the state hosting the
Congress.However,acontributiontowardsthecostsforhostingthe
Congress shall be granted from INTOSAI funds provided in the
relevantbudgetchapter.
Financial
Matters
5) The budget of INTOSAI covers three years starting on 1 January of
thecalendaryearsubsequenttotheCongress.
6) The income section of the budget is composed of the members’
contributions and other estimated revenues. The expenditures are
dividedintothefollowingchapters:
–
–
–
–
–
–
costoftheGeneralSecretariat,
contributions to the International Journal of Government
Auditing,
contributionstoIDI
trainingactivities
contributionstowardstheGoalCommitteesand
contributionstowardsthecostforhostingtheCongress.
7) In the annual budgets, budget chapters shall be subdivided in
individualbudgetlineswhereappropriate.
8) Anytransferofbudgetfundsbetweenchaptersshallbesubjecttothe
approvalbytheGoverningBoard.Withineachchapter,fundscanbe
transferred subject to the provisions of the INTOSAI Financial
RegulationsandRules.
9) Further details on budgeting, accounting, financial reporting and
auditing will be provided in the INTOSAI Financial Regulations and
RulestobeadoptedbytheGoverningBoard.
Article13
Auditing
1) The financial statements shall be prepared in accordance with an
acceptable financial reporting framework. The audit of the financial
statements shall be in compliance with International Standards of
SupremeAuditInstitutions(ISSAIs).
Auditing
2) UponproposaloftheGoverningBoard,theCongressshallelecttwo
auditors for the term of three years; the re-election of the auditors
Statutes
—12—
shall be permitted. The auditors shall be selected from Supreme
AuditInstitutionswhicharenotmembersoftheGoverningBoard.
Auditing
3) Theauditorsshallneitherreceiveanyfeesnorrefundoftravelcosts
for their audit activities. In exceptional cases, the Governing Board
may, on request, grant a contribution towards the auditors’ travel
costs.
4) The General Secretariat shall provide the auditors any information
requiredfortheperformanceoftheirdutiesandshallassistthemin
theirtasks.
5) The auditors shall submit their audit report to the General
Secretariat for inclusion in the annual report to be published in
compliancewithArticle6,paragraph1(f).
Article14
Disputeresolution
1) Thedisputeresolutioncommitteeiscalledupontosolvealldisputes
arising out of membership in INTOSAI. The dispute resolution
committee shall be composed of arbiters who are appointed
pursuanttoArticle14paragraph2.
Dispute
resolution
2) The dispute resolution committee of INTOSAI shall be composed of
threeINTOSAImembers.Thecommitteeshallbeformedasfollows:
one disputing party shall inform the INTOSAI General Secretariat in
writing of the name of an INTOSAI member acting as arbiter.
RequestedbytheINTOSAIGeneralSecretariatwithinaperiodoftwo
weeks, the other disputing party shall likewise name an INTOSAI
memberasanarbiter.AfternotificationbytheGeneralSecretariatof
INTOSAI within two weeks, the such appointed arbiters shall elect
within a further four weeks a third INTOSAI member to chair the
dispute resolution committee. In the event of a tie, the chairing
arbitershallbeelectedbylotfromamongthecandidatesproposed.
3) Themembersservingonthedisputeresolutioncommitteeshallnot
bemembersofanyINTOSAIorgan-withtheexceptionofCongress-
whoseactivityissubjectofthedispute.
4) The dispute resolution committee shall hear both parties within six
months after being seized and shall decide in the presence of all its
memberstothebestofitsknowledgeandbeliefbysimplemajority.
Decisions from the dispute resolution committee shall have a final
effectwithinINTOSAI.
Statutes
—13—
5) The General Secretariat shall inform the chair of the Board of all
casesofdisputeresolutionpursuanttoArticle14paragraphs1to4.
Dispute
resolution
Article15
LanguagesofINTOSAI
The official working languages of INTOSAI are Arabic, English, French,
GermanandSpanish.
Languagesof
INTOSAI
Article16
WithdrawalfromINTOSAI
1) Every member has the right to withdraw from INTOSAI provided
written notification of withdrawal is addressed by the withdrawing
membertotheGeneralSecretariat.
Withdrawal
fromINTOSAI
2) The General Secretariat shall inform the Governing Board and the
CongressofthenamesofmemberswithdrawingfromINTOSAI.
Article17
DissolutionofINTOSAI
1) INTOSAI shall not be dissolved or liquidated without approval of
two-thirdsofitsmembers.
2) If a decision is taken to dissolve INTOSAI, the relevant procedures
stipulatedinthelawsofthecountryhostingtheheadquartersofthe
GeneralSecretariatshallapply.
Dissolutionof
INTOSAI
Article18
TransitionalProvision
Any amendments to the INTOSAI Statutes shall come into effect
immediately after their endorsement by Congress, unless otherwise
specifiedbytheCongress.
Statutes
Transitional
Provision
—14—