By: Mohamed El-Faisal Youssef

The field of auditing faces challenges in keeping pace with unprecedented changes in perspectives and tools brought about by contemporary technologies resulting from technological advancements and the growing reliance on artificial intelligence tools. The information technology environment is no longer merely an assisting vehicle to improve audit quality; rather, it has become the primary driver for redefining the concept of auditing, as affirmed by INTOSAI in its professional pronouncements, which advocate for the development of audit tools and methods to align professional practice with the digital environment. This has prompted the Accountability State Authority (ASA), as the Organization’s chair, to move swiftly in this direction by putting forward pioneering initiatives, such as the Maat Initiative, which was brought up to the 25th INCOSAI agenda in Sharm El-Sheikh in October 2025. This initiative represents a contemporary vision that reflects the importance of utilizing artificial intelligence in the development of audit work, particularly in terms of performance audits that focus on evaluating the performance of government entities to verify the efficiency of public spending, thereby supporting governance and the protection of public funds.

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.