Published: 22 December 2022
Assistant Commissioner Cora Lea A. Dela Cruz, head of the COA delegation, presents a token of appreciation to Minister Bruno Dantas, President of the Federal Court of Accounts of Brazil and Chair of the INTOSAI, after the closing ceremony of the XXIV INCOSAI.
COA delegates join His Excellency Hussain Niyazy, Auditor General of SAI Maldives, and Mr. Yudi Budiman, SAI Indonesia delegate, during a photo opportunity at the XXIV INCOSAI.
The XXIV International Congress of Supreme Audit Institutions (INCOSAI) convened on 7-11 November 2022 in Rio De Janeiro, Brazil. This year’s INCOSAI was hosted by the Tribunal de Contas da União, SAI Brazil, which succeeded the Accounts Chamber of Russian Federation as the new International Organization of Supreme Audit Institutions (INTOSAI) Chair until 2025.
The Congress is the supreme organ of the INTOSAI, and is composed of all members. Held every three years, the INCOSAI is the largest international forum for the audit community. It offers all INTOSAI members an opportunity to share experiences, discuss issues, and pass resolutions and recommendations to improve government accountability worldwide.
This event featured two primary themes – Theme I focused on “The Role of Supreme Audit Institutions in Emergency Situations,” and Theme II discussed “Global voice, global outcome, far-reaching impact.” Theme I highlighted the capacity and readiness of SAIs to respond to crisis situations rapidly and efficiently. These situations include natural and manmade disasters, financial crises, and health pandemics. Meanwhile, Theme II encouraged SAIs to adopt a global voice on matters relevant to external audit, such as greater transparency, reduction of public indebtedness and corruption and the encouragement of social auditing.
The XXIV INCOSAI also marked the adoption of the Rio Declaration which sets out the key outcomes of the Congress and how they will guide INTOSAI in the years to come. The Declaration underpins the potential of INTOSAI’s global voice and SAIs’ responsiveness. Likewise, it emphasizes the importance of INCOSAI core principles fundamental to achieving the goals of the Rio Declaration which include, in particular, independence, transparency, and professional output.
Lastly, the following key activities took place at the INCOSAI’s general plenary session: 1) reporting by regional organizations and INTOSAI Committees, 2) election of INTOSAI Governing Board members and auditors, 3) approval of various KSC Working Group’s documents including the GUID 5250 on ‘Guidance on the Audit of Public Debt’ (in all INTOSAI languages) and the Revised Terms of Reference of the INTOSAI Working Group on Public Debt (WGPD), and the 4) announcement of SAI Egypt as the next INCOSAI Host in 2025.
Around 300 delegates from member SAIs as well as representatives of various international and professional organizations such as the United Nations, United States Agency for International Development, International Monetary Fund , World Bank and others attended the said event.
As the incumbent Chair of the INTOSAI WGPD, the Commission on Audit was represented by the Chair and Vice-Chair of the WGPD Technical Working Group Assistant Commissioner Cora Lea A. Dela Cruz and Director Ma. Theresa B. Ferreros, respectively, and Secretariat member Ms. Ma. Theresa S. Alfanza. The delegation represented the Commission in all the activities of the XXIV INCOSAI which included plenary sessions, side events, panel discussions, and bilateral meetings. Further, they managed the WGPD booth for the Exhibition Fair of various INTOSAI Bodies and Committees, showcasing its initiatives, products, and materials. –contributed by Ms. Theresa S. Alfanza, Professional Development Office
Mr. Adrian Gogolan from SAI Romania, member of the INTOSAI Technical Support Function, Professional Standards Committee, visits the Exhibition Fair of the INTOSAI WGPD at the INTOSAI KSC Booth and discusses the due process for INTOSAI’s framework of professional pronouncements to the COA delegates.