The Bundesrechnungshof is a member of the International Organization of Supreme Audit Institutions (INTOSAI) and its European regional organization (EUROSAI).

INTOSAI

INTOSAI operates as an umbrella organization of the Supreme Audit Institutions (SAIs) of all countries which are members of the United Nations. INTOSAI promotes the international exchange of ideas, knowledge and experience between its members and with other international organizations.

The key goal of INTOSAI is to strengthen independence and professionalism of SAIs. In 1977, these principles were laid down in the “Lima Declaration” and in 2007, they were defined in more detail by the “Mexico Declaration”. The United Nations also support these principles in two resolutions.

INTOSAI develops professional pronouncements. This framework comprises the prerequisites for the proper functioning of SAIs, professional standards for government auditing and guidance for the conduct of audit work.

Various committees and working groups coordinate the professional exchange within their respective remit, e.g. through seminars, and develop guidelines for various fields of audit.

We are a member in a number of INTOSAI committees and working groups and contribute our experience in refining the professional pronouncements.

EUROSAI

EUROSAI’s 51 members throughout Europe and beyond (comparable with the members of the Council of Europe) are organized in various public sector audit systems. This reflects the large diversity of the Organization and is one of its major assets.

A key goal of EUROSAI is to promote professional and technical understanding as well as cooperation between its members and with the other regional organizations of INTOSAI by sharing ideas and experience in government auditing. This is also defined in EUROSAI‘s Strategic Plan.

The SAIs of Germany and of Lithuania are the co-leaders for Strategic Goal 1 “Supporting effective, innovative and relevant audits by promoting and brokering professional cooperation”.

EUROSAI’s working groups, task forces and project groups strengthen professional cooperation and capacity building of the EUROSAI members within their respective remits.

We are involved in the audit work of the working groups on information technologies (ITWG), environmental auditing (WGEA) and of some project groups. Together with the SAIs of France and Lithuania, the Bundesrechnungshof issues the newsletter “EUROSAI Innovations”.