INTOSAI (International Organization of Supreme Audit Institutions), established in 1953, is the international organisation of supreme external audit institutions. At present, INTOSAI has 192 full members and five associate members. The organisation has ‘Experientia mutua omnibus prodest’ (‘Mutual experience benefits all’) as its motto.
The supreme decision-making power in the organisation is vested in the Congress meeting every three years and the Governing Board, which is appointed for a term of three years. The expert work at INTOSAI takes place in committees and working groups, which are steered by the INTOSAI strategy (2017–2022). The General Secretariat of INTOSAI is located at the Austrian Court of Audit.
EUROSAI (European Organisation of Supreme Audit Institutions), established in 1990, groups together the Supreme Audit Institutions of Europe. At present, the organisation has 50 members (the Supreme Audit Institutions of 49 European countries and the European Court of Auditors).
The supreme decision-making power in the organisation is vested in the Congress meeting every three years and the Governing Board, which is appointed for a term of three years. Expert work takes place in working groups, which are steered by the EUROSAI strategy (2017–2023). The General Secretariat of EUROSAI is located at the Spanish Court of Audit.
In the EUROSAI congress held in The Hague in June 2014, the National Audit Office was elected to the organisation’s Governing Board for a term expiring in 2020.
EU CC (Contact Committee of the Supreme Audit Institutions of the European Union) groups together the Supreme Audit Institutions of the EU. The Heads of SAIs in the European Union and the European Court of Auditors participate in the annual meetings of the Contact Committee. The first meeting was held in 1960.
In addition to the meetings of the Heads of Supreme Audit Institutions, the EU CC also comprises cooperation between the EU Liaison Officers, as well as the work of the networks and task forces appointed by the meetings of the Heads of SAIs, including the parallel and joint audits carried out within the framework of these networks and task forces.
The National Audit Office of Finland also acts as the national ECA liaison authority under Article 287 of the Treaty on the Functioning of the European Union.
The annual meeting of the Heads of the Nordic audit offices is the main forum for cooperation between the Nordic audit institutions. The liaisons preparing the events also meet each year. Nordic audit offices also hold regular meetings and workshops as well as perform separately arranged parallel audits. The cooperation network of Nordic audit offices involves Finland, Sweden, Norway, Denmark, Iceland and the Faroe Islands.
NBP (Nordic, Baltic, Poland) cooperation provides a forum for cooperation between the national audit offices of the Nordic countries, Baltic states and Poland. Meetings of Heads of SAIs and expert conferences are examples of the work carried out under the framework of NBP. The main aim is to have contacts and share information on regional audit issues.
EU IFI, EUNIFI and OECD PBO & IFI are cooperation organisations of Independent Fiscal Institutions.
EU IFI (Network of European Independent Fiscal Institutions) is the official network of European IFIs.
EUNIFI (EU Network of Independent Fiscal Institutions) is a joint network of EU Member States and the European Commission. The European Commission is also responsible for its programme and for convening its meetings.
OECD PBO & IFI (OECD Parliamentary Budget Officials and Independent Fiscal Institutions) is a network of OECD’s Independent Fiscal Institutions and Parliamentary Budget Officials convened and chaired by the organisation.