Congress (INCOSAI)
The Congress of INTOSAI is the supreme organ of the Organization and is composed of all Full, Associate and Affiliate Members. Once every three years it holds regular meetings, each of which shall be chaired and convened by the head of the Supreme Audit Institution of the country in which the Congress is held.
- to discuss, and recommend subjects of common professional and technical interest, with a view to promoting the exchange of ideas and experiences;
- to appoint the chairs of the Goal Committees;
- to establish committees;
- to endorse and amend the INTOSAI Statutes and the Strategic Plan;
- to endorse Due Process for INTOSAI’s Framework of Professional Pronouncements – Procedures for developing, revising and withdrawing the International Standards of Supreme Audit Institutions (ISSAIs) and other pronouncements on www.issai.org;
- to deal with all matters brought before the Congress by the Governing Board;
- to endorse the triennial INTOSAI budget;
- to endorse the annual report and the audited financial statements of INTOSAI;
- to determine, upon a proposal from the Governing Board, the country whose Supreme Audit Institution will host the next Congress;
- to elect the Supreme Audit Institutions responsible for hosting the International Journal of Government Auditing and the INTOSAI Development Initiative (IDI) for six-year renewable terms;
- to elect eleven full members representing the Regional Organizations for the Governing Board for a period of six years, being eligible for re-election;
- to decide as the highest authority of INTOSAI on matters concerning international cooperation of Supreme Audit Institutions;
- to designate, upon a proposal from the Governing Board, the auditors of the Organization;
- to decide on any matters related to this institution not covered or specified in the Statute
Organisation
Pursuant to Article 4 para 5 let i of the INTOSAI Statutes, INCOSAI XXIV determined the SAI of Egypt as host of INCOSAI XXV in 2025.
The XXV INCOSAI will be held in Sharm El-Sheikh, Egypt, from 27 to 31 October 2025.
The following themes were chosen:
- Theme I — The role of SAIs in auditing the government activities and central banks during financial and economic crises
- Theme II — Using artificial intelligence techniques in auditing
Summary of previous congress themes
| 2022 | XXIV INCOSAI | Brazil | Rio Declaration |
| 2019 | XXIII INCOSAI | Russian Federation | Outcomes Report (Moscow Declaration) |
| 2016 | XXII INCOSAI | United Arab Emirates | Abu Dhabi Declaration |
| 2013 | XXI INCOSAI | China | Beijing Declaration |
| 2010 | XX INCOSAI | South Africa | Johannesburg Accords |
| 2007 | XIX INCOSAI | Mexico | Mexico Accords |
| 2004 | XVIII INCOSAI | Hungary | Budapest Accords |
| 2001 | XVII INCOSAI | Republic of Korea | Seoul Accords |
| 1998 | XVI INCOSAI | Uruguay | |
| 1995 | XV INCOSAI | Egypt | |
| 1992 | XIV INCOSAI | USA | |
| 1989 | XIII INCOSAI | Germany | |
| 1986 | XII INCOSAI | Australia | |
| 1983 | XI INCOSAI | Philippines | |
| 1980 | X INCOSAI | Kenya | |
| 1977 | IX INCOSAI | Peru | |
| 1974 | VIII INCOSAI | Spain | |
| 1971 | VII INCOSAI | Canada | |
| 1968 | VI INCOSAI | Japan | |
| 1965 | V INCOSAI | Israel | |
| 1962 | IV INCOSAI | Austria | |
| 1959 | III INCOSAI | Brazil | |
| 1956 | II INCOSAI | Belgium | |
| 1953 | I INCOSAI | Cuba |