At the time of its foundation, INTOSAI had 34 members. At present, INTOSAI has
- 195 Full Members,
- 5 Associate Members and
- 2 Affiliate Members.
Participation as a Full Member in INTOSAI and all its organs and functions is open to:
a) the Supreme Audit Institution of all countries which are members of the United Nations Organization or any of its Specialized Agencies and to
b) the Supreme Audit Institutions of those supranational organizations which are a subject under international law and are endowed with a legal status and an appropriate degree of economic, technical/organizational or financial integration.
Participation as an Associate Member in INTOSAI is open to international, professional, and other organizations that share the goals of external government audit. International and supranational institutions shall submit their applications for associate membership directly to the General Secretariat. Other applications for associate membership shall be submitted via the national Supreme Audit Institution to the General Secretariat. Associate Members do not have voting privilege. Associate members may participate in INTOSAI events and programs and benefit from INTOSAI’s capabilities.
Participation as an Affiliate Member in INTOSAI is open to SAIs of overseas or dependent territories, which have a certain level of autonomy for their regional and international relations activities. The Affiliate Members do not have voting privilege. The Affiliate Members may participate in INTOSAI events and programs and benefit from INTOSAI's capabilities.