By: Jessica Du

The Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan RI, or BPK), Indonesia’s Supreme Audit Institution (SAI), will host the XXVI International Organization of Supreme Audit Institutions (INTOSAI) Congress (INCOSAI) in 2028 in Bali, Indonesia.

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).

A successful INCOSAI is reflected in broad knowledge exchange, meaningful dialogue, strengthened international cooperation, and collective decision-making on priority matters. During the Congress, and at the preceding 79th INTOSAI Governing Board meeting, the INTOSAI community convened to present, deliberate, and reach consensus on several significant issues, including the adoption of the triennial budget, the endorsement of new professional pronouncements, the approval of the Sharm El-Sheikh Declaration, and the appointment of new INTOSAI Governing Board members, among other important outcomes.

The INTOSAI Development Initiative (IDI)’s SAI Young Leaders Awards celebrate and recognize innovation, collaboration and transformation brought by young leaders through their change strategy projects from the SAI Young Leaders Initiative. The SAI Young Leaders Initiative aims to support young leaders from SAIs to implement a change strategy to bring real and positive shifts in the SAI. 

Steve Sanford, Managing Director of the U.S. GAO’s Strategic Planning and External Liaison team presented the Elmer B. Staats Award on behalf of the Comptroller General of the United States and International Journal of Government Auditing at INCOSAI XXV on Friday, October 31, 2025. This award recognizes excellence in the writing of articles contributed to the Journal in supporting its mission to extend knowledge sharing and learning throughout the INTOSAI community. At each Congress, the award goes to the author or authors of the best article, or articles, published by the Journal over the previous three calendar years.

The Kimi Makwetu Award was presented to AFROSAI-E by the International Organization of Supreme Audit Institutions (INTOSAI) at the XXV INCOSAI in Sharm El-Sheikh, Egypt. The INTOSAI Kimi Makuetu Award spotlights the best of capacity building in the INTOSAI community, and honors institutions that demonstrate outstanding commitment to strengthening the skills, systems, and sustainability of Supreme Audit Institutions (SAIs) worldwide.

The International Organization of Supreme Audit Institutions (INTOSAI) presented the INTOSAI Future Award at the XXV INCOSAI in Sharm El-Sheikh, Egypt on October 31, 2025. The INTOSAI Future Award, recognizes meritorious services in government auditing and is granted to a SAI for future-oriented achievements and outstanding contributions to INTOSAI community, organization stewardship, and leadership priorities. The INTOSAI Future Award represents a new iteration of the former Jörg Kandutsch Award.  

During INCOSAI XXV, deliberations focused on the growing role of artificial intelligence (AI) in shaping the future of public sector auditing. Delegates from Supreme Audit Institutions (SAIs) around the world convened to examine the opportunities of a technological development that can have far-reaching implications for accountability, governance, and public trust.

At the 25th International Congress of Supreme Audit Institutions (INCOSAI), delegates focused on a critical issue facing today’s public institutions: understanding the role Supreme Audit Institutions (SAIs) should play in auditing central banks and government activities during financial and economic crises.

This issue of the Journal is dedicated to the XXV International Congress of Supreme Audit Institutions (INCOSAI), held in Sharm El-Sheikh on October 27- 31, 2025. 

Supreme Audit Institutions (SAIs) independently and objectively audit their governments to ensure that the use…

Understanding and adapting the role of Supreme Audit Institutions (SAIs) in emergency situations became vitally…

This issue of the Journal is dedicated to the XXIV International Congress of Supreme Audit…

On July 17, 2022, the INTOSAI Development Initiative (IDI), signed a memorandum of understanding (MOU) with UN Women to become stakeholders on IDI’s Equal Futures Audit Initiative.

Multiple INTOSAI entities jointly organized a discussion panel in New York City to spotlight Supreme Audit Institution (SAI) contributions to the United Nations’ (UN) 2030 Agenda and efforts to address UN Sustainable Development Goals (SDGs).