International Organization of Supreme Audit Institutions

INTOSAI The international body for national *public sector auditing organizations. Based in Vienna, Austria, INTOSAI was founded in 1953. Its members numbered in excess of 170 in 2003. The INTOSAI Web site states that *Supreme Audit Organizations (SAI) "play a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments." It also states that "governments depend on SAIs to help ensure public accountability... and INTOSAI supports its members in this task by providing opportunities to share information and experiences about the auditing and evaluation challenges facing them." The organization’s activities include training, the international exchange of information, and the preparation of auditing guidelines. The latter cover *Guidelines for Internal Control Standards (1992), Guidelines on Best Practice for the Audit of Privatizations (1998), and Guidance for Planning and Conducting an Audit of Internal Controls on Public Debt (2002). It also publishes the * International Journal of Government Auditing. All these texts are available from the INTOSAI Web site. INTOSAI also organizes triennial congresses in which international bodies like the *World Bank participate. Web site: www.intosai.org