The Congress of INTOSAI, which associates 192 institutions, is held every three years and gathers all its members. It is also the highest body of the organisation. This year the Congress was hosted by the United Arab Emirates.
At the meeting INTOSAI members discussed two key subjects. First of all they were debating how INTOSAI can contribute to the implementation of the UN Agenda 2030 for Sustainable Development, including the improvement of good governance and counteracting corruption. Secondly, INTOSAI wants to professionalise its activity and improve credibility of the Organisation and its members. The Congress was supposed to adopt the new Strategic Plan for 2017-2022 and authorise its new Chairman - Dr. Harib Alamimi, head of the State Audit Institution of the United Arab Emirates.
At the request of the hosts Poles presented an innovative tool used to analyse audit results, the so called CUBE. Perhaps it will prove useful in the analysis of audit results concerning the implementation of the UN Agenda 2030 objectives. NIK delegation also prepared a seminar on the updated INTOSAI Code of Ethics. NIK chaired the works on the draft of the document, officially referred to as ISSAI 30. It also prepared a stand with materials promoting the new Code. After being accepted by the INTOSAI Governing Board the Code was handed over for the final acceptance by the Congress.
Guidelines GOV 9160 prepared under the NIK chairmanship, which concern the improvement of good government and counteracting corruption, underwent a similar procedure. After being accepted by the Congress they will be in force in over 190 countries. Although INTOSAI guidelines are not legally binding, they influence the public life because they are applied by the Supreme Audit Institutions, which examines and assess the use of public funds, and may be applied as internal regulations in particular countries.
NIK also presented the CUBE tool as a part of EUROSAI stand and participated in the panel discussion concerning Sustainable Development Objectives. Moreover, NIK representatives reported at the discussion on the professionalization of INTOSAI. They presented results of group thematic discussions and participated in the preparation of the final document.
INTOSAI, the International Organisation of Supreme Audit Institutions, was founded in 1953 as a non-governmental organisation with a special consultative status with the UN Economic and Social Council (ECOSOC). The organisation supports its members in fulfilling their function, which is to audit the public sector. INTOSAI implements its mission mainly by means of information and experience exchange, in compliance with the Latin motto: Experientia mutua omnibus prodest - Mutual experience benefits all. Currently INTOSAI associates 192 members: Supreme Audit Institutions, the European Court of Auditors (ECA) and four associate members (the World Bank, Institute of Internal Auditors - the IIA, Organization of SAIs of Portuguese Speaking Countries and the Association of SAIs of French Speaking Countries). NIK has been a member of INTOSAI since 1959.
One of the most important achievements of INTOSAI in the last years is the adoption of the resolution Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions (the so called resolution on SAI independence) by the UN General Assembly. Another resolution of 2014 once more stressed how important SAI independence is. According to this document SAIs may objectively and efficiently fulfil their tasks only when they are independent of audited entities and are protected against external influences.
