The Cour des comptes is a member of the International Organization of Supreme Audit Institutions (Intosai). Intosai operates as an umbrella organization for the external government audit community.
For more than 50 years it has provided an institutionalised framework for supreme audit institutions to promote development and transfer of knowledge, improve government auditing worldwide and enhance professional capacities, standing and influence of member Sais in their respective countries. In keeping with Intosai's motto, 'Experientia mutua omnibus prodest', the exchange of experience among Intosai members and the findings and insights which result, are a guarantee that government auditing continuously progresses with new developments.
Intosai is an autonomous, independent and non-political organisation. It is a non-governmental organization with special consultative status with the Economic and Social Council (Ecosoc) of the United Nations.
Intosai was founded in 1953 at the initiative of Emilio Fernandez Camus, then President of the Sai of Cuba. At that time, 34 Sais met for the 1st Intosai Congress in Cuba. At present Intosai has 192 Full Members and 5 Associated Members.
In 1992, the 14th Intosai Congress held in Washington, D.C. established the Evaluation Working Group (EWG) and entrusted its presidency to the French Cour des comptes. Evaluation seemed to be a still new but promising initiative which could enhance the audit practices used by the supreme audit institutions.
With the active participation of its 22 members and through the contribution of all the Sais, EWG was able to gain a more in-depth knowledge of evaluation: how to define and position it with respect to performance audits, what are the principal stages and the terms of its implementation. Each of the Intosai Congresses (in 2010 and 2013) at which EWG has reported on our activities has confirmed the mandate of our Group: making access to evaluation easier for Sais and clarifying the concepts, methods, and practices of evaluation.
Additionally, in 2014, the Cour des comptes proposed the creation of a “Forum of Supreme Audit Institutions with jurisdictional functions”. The main objectives are to give more visibility to the jurisdictional model within the Intosai groups, regional bodies (such as EU for instance) and the international organizations (such as World Bank, International Monetary Fund, OECD), with the ultimate view of better serving the democracy and the citizens.
Since 2014, this initiative, co-chaired by the Cour des comptes and the Contraloria General of Chile, has gained a lot of supports and members. During the Incosai XXII, held in Abu Dhabi on December 2016, the members of the Forum, 26 full members and 2 observers, gathered and signed the Paris Declaration, under the patronage of Sr. Juan Manuel Portal, Auditor Superior of Mexico, and of Mrs. Margit Kraker, President of the Austrian SAI and General secretary of the Intosai. Members of the Forum agreed to work together toward a better recognition of jurisdictional Sais, and to propose to the next Incosai in 2019, an official text presenting this type of activity.