Tag: international cooperation

In a time of constant change, where geopolitical challenges, a changing climate, and increasing uncertainty in the world order are all prevalent, it can be difficult to find positive elements – the silver linings to otherwise grey clouds. But here we are: the INTOSAI Development Initiative (IDI) is celebrating its 40th anniversary this year. We have over these 40 years supported Supreme Audit Institutions (SAIs) globally. Our vision continues to be independent, credible, and sustainable SAIs for better societies and improved lives. 

During Sharm El-Sheikh INCOSAI XXV, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia organized a side event titled “FISP Meet & Greet”, bringing together beneficiaries of the Saudi Fund for Improved SAI Performance (FISP). The Saudi FISP is a funding initiative established by the GCA under the leadership of its President, H.E. Dr. Hussam Alangari. Since 2020, the GCA has allocated 1 million U.S. dollars annually to support the needs of Supreme Audit Institutions (SAIs) in developing countries, helping INTOSAI respond to the increasing demand for direct capacity-building assistance. By 2026, the fund had reached a total value of 7 million U.S. dollars, with continued growth anticipated.

During a side event at the XXV INCOSAI, the IDI–OECD Global Project on SAI Independence presented its initial results to the wider INTOSAI community. The session included contributions from János Bertók (OECD), Einar Gørrissen (IDI), H.E. Dr. Alangari (Chair of the INTOSAI PFAC), Dr. Caralee McLiesh (Auditor‑General of Australia), and Franziska Spörri (SECO, Switzerland). They discussed the early evidence gathered through the project and reflected on how Supreme Audit Institutions (SAIs) operate within their national accountability systems.

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.

Amid today’s complex political climate, low public trust in institutions, and tighter government budgets, the independence of Supreme Audit Institutions (SAIs) becomes more relevant than ever in ensuring that governments manage public funds openly, efficiently and for the benefit of citizens. However, both the Organisation for Economic Development (OECD) and the INTOSAI Development Initiative (IDI) have found that SAIs face major – and sometimes increasing – obstacles. These challenges are not just legal, but also practical—especially in their relationships with executive and legislative branches.

In October 2022, the INTOSAI Development Initiative (IDI) and the Organisation for Economic Co-operation and Development (OECD) began collaborating on a joint effort to explore the challenges faced by Supreme Audit Institutions (SAIs) in safeguarding their independence. Rather than focusing solely on legal frameworks, the goal was to examine SAI independence from a broader and more practical perspective, taking into account informal pressures, institutional dynamics, and political realities that affect how independence is exercised in practice.

In times of growing demand for public accountability and transparency, supreme audit institutions (SAIs) serve as guardians of good governance. At the State Audit Office (SAO) of the Republic of North Macedonia, we remain persistent in our mission to ensure sound stewardship of public resources through financial, compliance and performance audits grounded in international standards and national priorities.

As my 15-year term as Comptroller General of the United States concludes on December 29, 2025, I want to take this opportunity to reflect on my time as Chair of the INTOSAI Journal and key aspects of GAO’s international engagement. I also want to express my gratitude for the opportunity to serve in this role and collaborate across INTOSAI in promoting the exchange of knowledge, best practices, and news via the Journal.    

Climate change is one of the biggest global problems of modern time. Greenhouse gas emissions, melting glaciers, forest fires, deforestation and misallocation of water resources have a negative impact on the environment, economic and social conditions. 

On July 11, 16 international professionals from Supreme Audit Institutions (SAIs) graduated from the U.S. Government Accountability Office’s (GAO) International Auditor Fellowship Program (IAFP). The 2024 fellows represent the countries of Albania, Argentina, Brazil, Georgia, India, Kosovo, Madagascar, Malawi, Nepal, Rwanda, Sierra Leone, South Africa, Sri Lanka, Tanzania, Uganda, and Ukraine.

28 years after its creation by the Cameroonian constitution of 1996 and 20 years after the effective start of its activities, the Chamber of Accounts (or in French, the Chambre des Comptes) of the Supreme Court of Cameroon continues its transformation into a modern public auditing institution with the support of its peers and technical and financial partners.

Under the terms of Article 183 of the Constitution of the Republic of Burundi, promulgated on June 7, 2018: “A Cour des comptes is established, which is responsible for examining, judging and certifying the accounts of all public services. It assists Parliament in overseeing the implementation of the Finance Act”.

Small Island Developing States (SIDS) are in the forefront of climate change facing the impacts first. This article sheds light on the INTOSAI Working Group on Environmental Auditing (WGEA) activities in the area, the challenges in the PASAI WGEA regions, as well as special challenges from one of the most low-lying nations in the world, the Maldives.

The Algerian Court of Accounts (COA) has recently concluded and implemented a number of cooperation programs, further demonstrating the COA commitment to effective partnerships.

The Chamber of Accounts of the Republic of Azerbaijan actively participates in strengthening external public financial control at the international level in close cooperation with foreign partners. In 2022, as part of these activities, the Chamber of Accounts expanded its international cooperation.