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Liaison with INTOSAI


The Bundesrechnungshof is a member of the International Organisation of Supreme Audit Institutions (INTOSAI). Members of this organisation are the SAIs of the member states of the United Nations (currently 192 full members and 5 associated members). INTOSAI promotes the international exchange of ideas and experience in the field of government auditing.

The central aim of INTOSAI is to strengthen the independence and professionalism of external government auditing on a sustainable basis. In 1977, these principles were laid down in the “Lima Declaration”. 30 years later, in 2007, they were defined in more detail by the “Mexico Declaration”. INTOSAI adopted a Strategic Plan defining the Organisation’s mission, vision and goals. For each of the strategic goals, INTOSAI established a committee supported by sub-committees and working groups:

  • The Professional Standards Committee (PSC) and its sub-committees develop the International Standards of Supreme Audit Institutions (ISSAIs). This framework of professional standards comprises the prerequisites for the proper functioning and professional conduct of SAIs. Although these standards are not binding for INTOSAI members, they reflect the general consensus achieved about best practice. They are applied e.g. when performing audit missions at international and supranational organisations.
  • Activities of the Capacity Building Committee (CBC) focus on the development of professional guidelines and good practices, the provision of advisory and consultant services and the promotion of quality assurance through voluntary peer reviews.
  • The working groups of the Committee on Knowledge Sharing and Knowledge Services coordinate the professional exchange, e.g. through seminars, within their respective remit and develop guidelines for various fields of audit.


The Bundesrechnungshof is a member in a number of sub-committees and working groups and played a leading role in the development of ISSAI 5600 (Peer Review Guideline and Checklist).


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