General Secretariat of INTOSAI
The ACA interacts with other audit institutions on a European, bilateral and international level. In its capacity as the General Secretariat of the International Organization of Supreme Audit Institutions (INTOSAI), the ACA has played a leading role in the further development of external public auditing.
The ACA is a member of INTOSAI, the independent, autonomous and non-political umbrella organization of Supreme Audit Institutions, with 194 Supreme Audit Institutions as full members, including the European Court of Auditors (ECA). For more than 60 years, INTOSAI has provided an institutionalized framework for audit institutions to promote the development and transfer of knowledge, to improve government auditing worldwide and to enhance professional capacities as well as the standing and influence of member SAIs in their respective countries. In the spirit of INTOSAI's motto "Experientia mutua omnibus prodest", the organisation provides a platform for the exchange of experience among its members. The findings and insights resulting therefrom guarantee that public auditing grows at pace with new developments.
The ACA has run the General Secretariat of INTOSAI since 1963. As such, it has been the first point of contact for more than 190 Supreme Audit Institutions worldwide. As the General Secretariat of INTOSAI, the ACA represents the interests of INTOSAI and its members. It acts as a driving force and innovator by communicating current topics and taking decisions on relevant issues. For instance, it promotes the independence of SAIs and closely cooperates with other internationally active partners, such as the United Nations. The General Secretariat also manages the day-to-day business of INTOSAI and its budget. It furthermore provides advice to INTOSAI's bodies (Congress, Governing Board, Strategic Goal Committees, Supervisory Committee on Emerging Issues, Regional Organisations, International Journal of Government Auditing and the INTOSAI Development Initiative), monitors compliance with the Statutes and evaluates the implementation of the Strategic Plan. It fosters close relations with international partner organisations and organizes as well as conducts symposia.
INTOSAI also aims to support its members in strategic areas, such as the fight against corruption and the promotion of good governance, transparency, sustainability and the implementation of the Sustainable Development Goals (SDGs) adopted by the United Nations. In line with INTOSAI's recent strategy, which was unanimously adopted at the XXII INTOSAI Congress in Abu Dhabi, United Arab Emirates, in December 2016, the General Secretariat of INTOSAI contributes to the implementation of INTOSAI's four strategic goals:
- Professional Standards;
- Institutional Capacity Building;
- Knowledge Sharing/Knowledge Services;
- Maximize the Value of INTOSAI as an International Organization.
In order to promote the above-listed strategically relevant issues, four goal committees were set up in line with INTOSAI's four strategic goals. These committees have been entrusted with working on setting standards and guidelines for certain audit topics, such as environmental auditing or procurement. INTOSAI also has task forces on current crucial topics, such as public debt, IT audit, value and benefits of SAIs or the fight against international money laundering and corruption.
The ACA is an active member of the Working Group on the Fight against Corruption and Money Laundering or the Working Group on Financial Modernization and Regulatory Reform. It thereby contributes to finding methods and means in order to address and solve problems that public institutions worldwide are facing.