Summary of the Moscow Declaration

Summary of the Moscow Declaration

At the XXIII International Organization of Supreme Audit Institutions (INTOSAI) Congress (INCOSAI), the Moscow Declaration was endorsed, which establishes key Congress outcomes, helps guide INTOSAI’s future and comprises results from the comprehensive thematic discussions on “Information Technologies for the Development of Public Administration” and “The Role of Supreme Audit Institutions in the Achievement of National Priorities and Goals.”

The declaration also informs INTOSAI and member Supreme Audit Institution (SAI) future activities and strategies iwhile taking into account the Sustainable Development Goals (SDGs), as well as fundamental changes in public auditing and public policy worldwide.

SAIs and INTOSAI commit themselves to provide independent external oversight on achieving nationally agreed upon targets (including those linked to the SDGs); effectively respond to opportunities brought by technological advancement; and enhance the impact of SAIs, including commitments to:

  • Contribute to more effective, transparent and informative accountability for outcomes;
  • Develop a strategic approach to public auditing to support achieving national priorities and the SDGs;
  • Enhance public auditing value by extending the provision of audit-based advice on important and strategic issues to parliament, government and public administration;
  • Promote the principle of availability and openness of data, source code and algorithms;
  • Make better use of data analytics in audits, including developing adaptation strategies and experienced data analytics teams and introducing new techniques in public audit practices;
  • Foster an experimental mindset;
    Extend focus on identifying risk areas, raising awareness of risks and managing systemic ones;
  • Nurture “auditors of the future” and act as strategic players, knowledge exchangers and foresight producers;
  • Address inclusiveness when conducting audits and follow the principle of leaving no one behind; and
  • Establish productive interaction with auditees and enhance cooperation and communication with stakeholders.

Read the Moscow declaration in its entirety here.

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