XXV Congress of the International Organization of Supreme Audit Institutions (INCOSAI) Sharm El-Sheikh, Arab Republic of Egypt
The 25th Congress of the International Organization of Supreme Audit Institutions (INCOSAI) was held in Sharm El-Sheikh, Egypt, from 27 to 31 October 2025, as a vital platform for cooperation among global audit institutions, fostering innovation, transparency and accountability in public financial management worldwide. The Congress brought together heads and representatives of Supreme Audit Institutions (SAIs) from 195 countries and several associate members, including three representatives of the State Audit Office of the Republic of Croatia, who, taking into account the importance of audit activities in the context of the financial and economic crisis and digital transformation, discussed two main topics:
I. The role of SAIs in auditing government activities and central banks during the financial and economic crisis
II. The use of artificial intelligence techniques in auditing.
INTOSAI members highlighted the need to explore the integration of artificial intelligence into appropriate audit processes, while managing risks, particularly those related to algorithmic bias, data security and data protection, and stressed the importance of close cooperation between all INTOSAI bodies to ensure that the INTOSAI Framework of Professional Announcements fully meets the requirements of a rapidly changing environment.
The participants’ discussions resulted in a collective understanding of key opportunities and challenges and strengthened professional solidarity among SAIs, while expressing concerns and current challenges of the audit community.
During the Congress, the SAI of Egypt took over the presidency of INCOSAI for the next three-year period from the current chair, the SAI of Brazil. It was also confirmed that the SAI of Indonesia would host INCOSAI in 2028 and the SAI of Saudi Arabia in 2031.
XXV. INCOSAI resulted in the Sharm El-Sheikh Declaration, which highlights the constant commitment of INTOSAI members to advance the auditing of public funds in the context of global transformations.
I. The role of SAIs in auditing government activities and central banks during the financial and economic crisis
II. The use of artificial intelligence techniques in auditing.
INTOSAI members highlighted the need to explore the integration of artificial intelligence into appropriate audit processes, while managing risks, particularly those related to algorithmic bias, data security and data protection, and stressed the importance of close cooperation between all INTOSAI bodies to ensure that the INTOSAI Framework of Professional Announcements fully meets the requirements of a rapidly changing environment.
The participants’ discussions resulted in a collective understanding of key opportunities and challenges and strengthened professional solidarity among SAIs, while expressing concerns and current challenges of the audit community.
During the Congress, the SAI of Egypt took over the presidency of INCOSAI for the next three-year period from the current chair, the SAI of Brazil. It was also confirmed that the SAI of Indonesia would host INCOSAI in 2028 and the SAI of Saudi Arabia in 2031.
XXV. INCOSAI resulted in the Sharm El-Sheikh Declaration, which highlights the constant commitment of INTOSAI members to advance the auditing of public funds in the context of global transformations.
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