Dedication to XXV INCOSAI
Author: Jessica Du, Editor and Vice President, International Journal of Government Auditing
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.
Since the beginning of the International Organization of Supreme Audit Institutions (INTOSAI), gathering 34 Supreme Audit Institutions (SAIs) inaugural INCOSAI in Cuba in 1953, INTOSAI has continued evolve to meet today’s challenges of public audit, while also helping to shape the global accountability community of the future. INTOSAI has grown into an organization with 195 full members, 5 associate members, and 2 affiliate members. Over the years, INTOSAI has made a strategic shift to support SAIs in promoting and implementing professionalization, capacity development, knowledge sharing, sustainable development, and foresight.

The INTOSAI community’s experiences over the last three years are reflected in the two INCOSAI themes, as SAIs have convened to reflect on past experiences to look forward into the future. The INCOSAI Theme I discussion of “The Role of SAIs in Auditing Central Banks and Government Activities during Financial and Economic Crises” delved into how SAIs serve a vital role in helping to ensure that central banks and governments are prepared for and respond to financial and economic crises transparently and effectively. Reflecting upon past experiences in financial crises, including the COVID-19 recession can help bolster SAIs’ capacities to be able to react and support good governance during the greatest times of need. The INCOSAI Theme II discussion of “The Use of Artificial Intelligence (AI) Techniques in Auditing” examined how SAIs can leverage AI and technological advancements for audits, create greater efficiencies and improve SAI performance, while recognizing the critical role of the human element in auditing.
During INCOSAI XXV, the community truly reflected INTOSAI’s motto, “Mutual Experience Benefits All,” as SAI leaders eagerly exchanged insights, forged new partnerships, and reinforced existing relationships. Through a comprehensive sharing of ideas, lessons learned, and forward-looking perspectives, INTOSAI and its member SAIs have strengthened their collective capacity to oversee government activities effectively and promote transparency and good governance. This collaborative spirit underscores the enduring value of cooperation in advancing accountability worldwide.

We appreciate SAI Egypt for hosting an engaging, thought-provoking, and energizing event and are grateful to all INCOSAI XXV participants for participating in this INTOSAI milestone.
View our full INCOSAI XXV photo album here.