The International Organization of Supreme Audit Institutions (INTOSAI) is an autonomous, independent, and apolitical organization. It is the central organization for the external public audit community. It is also a non-governmental organization with special status with the United Nations Economic and Social Council (ECOSOC). It was established as a permanent institution to:
- Promote mutual support among SAIs;
- Strengthen the exchange of ideas, knowledge, and experiences;
- Act as a globally recognized voice for SAIs within the international community;
- Develop standards for public sector auditing;
- Foster good governance; and
- Support capacity building, cooperation, and continuous performance improvement of SAIs.
In 1953, 34 SAIs and partner organizations met at the first Congress in Havana, at the initiative of the President of Cuba's Supreme Audit Institution, the then-Court of Accounts. On this occasion, INTOSAI (International Organization of Supreme Audit Institutions) was founded as an international association, and the participants decided to hold an organization congress in different locations every three years.
Its vision: To promote good governance by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, combat corruption, promote public trust, and foster the efficient and effective receipt and use of public resources for the benefit of their citizens.
As of January 1, 2022, INTOSAI obtained the legal status of "Other International Institution" under the Federal Law on Official Headquarters (Regulation issued by the Federal Minister for European and International Affairs, as published in the Official Gazette of the Republic of Austria, Year 2021, Part II, Regulation No. 594).
The Regional Organizations are tasked with supporting INTOSAI's goals at the regional level and provide members with a forum for targeted and professional cooperation at the regional level.
The INTOSAI Steering Committee has recognized the following seven Regional Organizations:
AFROSAI - Organization of African Supreme Audit Institutions
ARABOSAI - Arab Organization of Supreme Audit Institutions
ASOSAI - Organization of Asian Supreme Audit Institutions
CAROSAI - Caribbean Organization of Supreme Audit Institutions
EUROSAI - Organization of European Supreme Audit Institutions
OLACEFS - Latin American and Caribbean Organization of Supreme Audit Institutions
PASAI - Association of Pacific Supreme Audit Institutions
INTOSAI's headquarters and the General Secretariat are located in Vienna, Austria, the official seat of the Court of Auditors of the Republic of Austria.