The Accounting Chamber has been a full member of INTOSAI since 1998
The International Organization of Supreme Audit Institutions (INTOSAI) is the international professional organization that joins together supreme audit institutions (SAIs) of countries that are members of the United Nations. INTOSAI was founded in 1953, and currently consists of 194 Full Members countries of the world, 5 others are Associate Members and 1 Affiliate Member.
The Accounting Chamber has been a full member of INTOSAI since 1998 and and responsible for fulfilling the commitments according to its membership in this organization, as indicated in the Decree of the Cabinet of Ministers of Ukraine dated 13September 2002 No. 1371 "On the Procedure for Central Executive Bodies Participation in International Organizations Activities, the member.of which is Ukraine".
The main tasks of INTOSAI are to provide auditors around the world with the possibility of exchanging information of common interest, information on current developments in the field of auditing and the application of professional standards and best practices. INTOSAI declares its contribution to better public administration by encouraging SAI to assist governments in improving their activities, enhancing transparency in the budget sphere, ensuring accountability, fighting corruption, and promoting the efficient and effective use of public resources for the value of their citizens.
In its activities, INTOSAI is guided by the Lima Declaration of Guidelines on Auditing Precepts (1977), which contains the main philosophical and conceptual approaches, defines the values of democracy and independence of the supreme audit institutions, as well as the Mexico Declaration onSAI Independence (2007).
The official languages of INTOSAI are Arabic, English, French, German, and Spanish.
The INTOSAI Governing Board has recognized the following Regional Organizations of SAI that promote INTOSAI's goals regionally:
- Organization of the Latin American and Caribbean Supreme Audit Institutions (OLACEFS), established in 1965;
- African Organization of Supreme Audit Institutions (AFROSAI), established in 1976;
- Arab Organization of Supreme Audit Institutions (ARABOSAI), established in 1976;
- Asian Organization of Supreme Audit Institutions (ASOSAI), established in 1978;
- Pacific Association of Supreme Audit Institutions (PASAI), established in 1987;
- Caribbean Organization of Supreme Audit Institutions (CAROSAI), established in 1988;
- European Organization of Supreme Audit Institutions (EUROSAI), established in 1990.
The governing bodies of INTOSAI are the Congress, the Governing Board and the Secretariat:
- The INTOSAI Congress is held once every three years. During the Congress, the INTOSAI working bodies activities are summed up, developed documents are approved and strategic decisions are made on future functioning of the organization;
- The Governing Board composes of 21 members, meets annually once a year to provide strategic leadership, stewardship, and continuity between Congresses.
- The General Secretariat provides strategic and central administrative support to INTOSAI, is permanently located in Vienna (Austria).
The INTOSAI working bodies, which provide missions for the exchange of information and experience and the development of international auditing and management standards, are Committees of INTOSAI whose activities are aimed at achieving the following strategic goals:
- professional standards development;
- capacity building;
- knowledge sharing;
- INTOSAI as an exemplary international organization.
The goals are defined by INTOSAI Strategic Plan, and the work priorities for ensuring of their achievements are carried out by subcommittees and working groups within the INTOSAI Committees.
The Accounting Chamber ensures the participation of its representatives in the work of individual committees, working groups and task forces, as well as educational events, conferences, seminars organized by INTOSAI, INTOSAI Development Initiative (seminars, distance learning programs, etc.), the topics of which are relevant for Accounting Chamber
In particular, the Accounting Chamber participates in INTOSAI working groups:
- on environmental auditing (INTOSAI WGEA);
- on public debt (INTOSAI WGPD);
- on the Fight Against Corruption and Money Laundering (INTOSAI WGFACML).