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TEXT I

Globally, and in each of our respective nations, we are in an era of interconnections, complexity, and rapid change that creates a set of new and daunting challenges and opportunities for national governance and international institutions. The global financial crisis, international health pandemics, conflict-driven crossborder migration and refugee issues, public corruption and money laundering, and looming fiscal exposures from climate change are prominent examples of the growing complexity of the challenges nations individually and collectively face.

These challenges also have profound implications for the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs) as they deliver value to decisionmakers and citizens. As the professional organization of SAIs, INTOSAI develops standards for public sector auditing and provides a forum for external government auditors from around the world to work on issues of mutual concern and keep abreast of the latest developments in auditing and other applicable professional standards and best practices. INTOSAI’s role is captured in its motto, “Mutual Experience Benefits All.”

INTOSAI’s 2013 Beijing Declaration on Promotion of Good Governance by Supreme Audit Institutions spoke to the key role INTOSAI has had in promoting good governance by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and protect the interests of their citizens. The Beijing Declaration also observed that in a world where issues increasingly are global there is a need for the international SAI community to join together in developing collective responses.

Consistent with the Beijing Declaration, there is a growing global recognition—and importantly, expectation—of the central roles of INTOSAI and SAIs in promoting good governance and accountability. The recognition of these roles was prominently shown in the United Nations (UN) General Assembly Resolution of December 2011, “Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions” (A/66/209).

Building on that recognition, the UN, in various forums and through the active engagement of INTOSAI, has underscored the indispensable role of independent and capable SAIs in the efficient, effective, transparent, and accountable implementation of the 2030 Agenda for Sustainable Development. This recognition was explicitly recognized by the UN Member States in the General Assembly’s December 2014 resolution, “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions” (A/69/228).

The Sustainable Development Goals (SDGs), which the UN Member States jointly committed to in September 2015, provide an ambitious and long-term “plan of actions for people, planet, and prosperity,” for all nations. The declaration on the SDGs, “Transforming Our World: The 2030 Agenda for Sustainable Development,” noted that “Our Governments have the primary responsibility for follow-up and review, at the national, regional and global levels, in relation to the progress made in implementing the Goals and targets over the coming fifteen years.” SAIs can, through their audits and consistent with their mandates and priorities, make valuable contributions to national efforts to track progress, monitor implementation, and identify improvement opportunities across the full set of the SDGs and their respective nations’ sustainable development efforts. INTOSAI has an important supporting and leveraging role to play in national, regional, and global efforts to implement the SDGs and to follow-up and review progress that is made.

However, to meet global expectations, INTOSAI must operate in a more integrated and effective manner. This INTOSAI Strategic Plan for 2017–2022 responds to the crosscutting and interdependent nature of INTOSAI’s goals, objectives, and initiatives, as shown in the figure below and elaborated in detail throughout the plan. INTOSAI provides mutual support to SAIs and fosters the exchange of ideas, knowledge, and experience among SAIs. It also provides the global public voice for SAIs within the international community including the UN, and promotes SAI independence, the development, dissemination, and use of common audit standards; and SAI staff and organizational capacity development. Independent and organizationally effective SAIs consisting of qualified professional staff that use valid audit standards and sound methodologies are essential to providing unbiased, reliable, and objective analysis and audit findings to national decisionmakers and citizens.

Fonte: adaptado do Prefácio do Plano Estratégico INTOSAI 2017-2022, disponível em: https://www.intosai.org/fileadmin/downloads/about_us/Overview/EN_INTOSAI_Strategic_Plan_2017_22.pdf