XXIII INCOSAI 2019 in Moscow

The most important document of XXIII INCOSAI, which was held in Moscow, Russian Federation, in the last week of September 2019, is the Moscow Declaration. More than 650 delegates representing 168 Supreme Audit Institutions and international organizations such as the United Nations, the World Bank, the IIA or the German Society for International Cooperation (GIZ) took part in the Congress.

The Moscow Declaration comprises the results of the comprehensive discussions on the two main Congress themes "Information technologies for the development of the public administration" and "The role of the Supreme Audit Institutions in the achievement of the national priorities and goals" and provides guidance for the activities and strategies of INTOSAI and its member SAIs for the upcoming years while, at the same time, taking account of the SDGs and the fundamental changes in public auditing and public policy worldwide.

In ten concrete theses, SAIs and INTOSAI commit themselves to providing independent external oversight on the achievement of nationally agreed targets including those linked to the SDGs, to responding effectively to opportunities brought by technological advancement and to enhancing the impact of SAIs.

In addition to the General Plenary Sessions and open discussions on the above-mentioned themes, three side events on the role of SAIs in achieving the SDGs, gender equality and the fight against corruption were held. In the framework of the side event on SDGs chaired by the General Secretariat, the Secretary General of INTOSAI reported on the state of SAI activities with regard to the monitoring of SDG implementation. SDG-related audits were carried out by already more than 100 SAIs, and numerous frameworks and guidelines have been prepared to support SAIs in this matter. IDI also presented an "SDG Audit Model", which attracted great interest. The General Secretariat informed the participants that it would act as an information hub on all SDG-related activities and initiatives within INTOSAI.

At the side event on gender equality in INTOSAI, the participants presented concrete proposals, such as the integration of this subject matter in the Strategic Plan of INTOSAI 2023–2028, the exemplary role of SAIs in this regard, the creation of a network of female heads of SAIs or the need to establish more female leaders in SAIs. At the side event on the fight against corruption, discussions revolved mainly on the measures that should be taken by INTOSAI and its member SAIs in the framework of the new MoU with the UNODC.

At the General Plenary Sessions, the Congress took i.a. the following forward-looking decisions for INTOSAI and its member SAIs:

• Endorsement of INTOSAI P-10 (migrated version of the Mexico Declaration)
• Endorsement of INTOSAI P-50 (Principles of Jurisdictional Activities of SAIs)
• Endorsement of GUID 5100 (Guidance on Audit of Information Systems)
• Endorsement of GUID 5290 (Guidance on Audit of the Development and Use of Key National Indicators)
• Endorsement of the INTOSAI Performance and Accountability Report (PAR) for the period 2017–2019
• Taking note of the PSC's commitment to improving communication and dialogue around the standard-setting process, the application of the framework in practice, and recognition of the network of INTOSAI standards liaison officers (ISLO) in the INTOSAI community
• Endorsement of the SAI PMF Implementation Strategy for 2020–2022
• Adoption of the guide "Developing Pathways for the Professional Development of Auditors in a SAI"
• Taking note of the formation of the "INTOSAI Working Group on Impact of Science and Technology on Auditing" (WGISTA) – (Chair SAI UAE, Vice-Chair SAI USA)
• Taking note that the SAI of Finland assuming the chair of the Working Group on Environmental Auditing for 2020–2022 and of the SAI of the Philippines assuming the chair of the Working Group on Public Debt from 2017
• Taking note of the name change of the Working Group on Program Evaluation into Working Group on Evaluation of Public Policies and Programs (WGEPP) and of the Working Group on Key National Indicators into "Working Group on SDGs and Key Sustainable Development Indicators (WGSDG_KSDI)"
• Taking note of the Quality Assurance Paper, the Quality Assurance procedure and the Quality Assurance certificates jointly developed by PSC, CBC and KSC for official INTOSAI documents developed outside the Due Process
• Endorsement of the INTOSAI triennial budget 2020–2022
• Endorsement of the following new members of the Governing Board:
  • SAI of Brazil as First Vice-Chair of the Governing Board from 2020–2022 and as host of the Congress in 2022 as member of the Governing Board until 2031
  • SAI of Saudi Arabia as Chair of the Finance and Administration Committee and as Second Vice-Chair of the Governing Board
  • SAI of the United States of America as host of the International Journal of Government Auditing until 2025
  • SAI of Norway as host of the INTOSAI Development Initiative until 2025
  • SAI of Algeria in representation of AFROSAI until 2025
  • SAI of Namibia in representation of AFROSAI until 2025
  • SAI of Japan in representation of ASOSAI until 2025
  • SAI of Thailand in representation of ASOSAI until 2025
  • SAI of Poland in representation of EUROSAI until 2025
  • SAI of Portugal in representation of EUROSAI until 2025
• Election of the SAIs of Jamaica and Lithuania as external auditors of INTOSAI for the audit period 2020–2022
• Endorsement of the SAI of Brazil as host of the XXIV INCOSAI in 2022.