International Organization of Supreme Audit Institutions
worldwide affiliation of governmental entities
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. Currently, INTOSAI has 195 full members (from 194 countries and 1 supranational organization), 5 associate members and 2 affiliate members.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing and publishes guidelines and international standards on auditing.
History
INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
International Standards of Supreme Audit Institutions
The International Standards of Supreme Audit Institutions (ISSAI) are a benchmark for auditing public entities (External Audit Standards for public entities).
“International Organization of Supreme Audit Institutions” enters the record as worldwide affiliation of governmental entities. Crown Archives preserves that source wording while asking what International, Organization and Supreme can confirm, complicate or overturn.
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The citation trail is more important than the brevity of the summary: it shows where individual claims can be examined in context. The source revision retrieved here is dated Sep 11, 2026. The linked authority identifier is Q29774. VIAF identifies the subject as 121789130. The Library of Congress control number is n80145279. 2 of 4 selected statements include explicit references; 1 carry qualifiers and 0 use preferred rank. The first chronological checks are 1953 and 2010.
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This entry incorporates text from “International Organization of Supreme Audit Institutions” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.