Experientia Mutua Omnibus Prodest:

INTOSAI: 50 Years (1953-2003)

Published: Oct 1, 2004. Publicly Released: Oct 1, 2004.

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The International Organization of Supreme Audit Institutions (INTOSAI) was founded in 1953 as an autonomous, independent, and non-political organization with the aim of promoting the exchange of ideas and experience between its members, the Supreme Audit Institutions (SAIs) of countries around the globe, in the field of government audit. INTOSAI's time-proven principles have always been the equality of all members and their voluntary participation in INTOSAI. INTOSAI applies these guiding principles irrespective of the legal framework and the organizational structure of each member. It is able to continuously develop government audit worldwide in accordance with internationally accepted audit standards as it draws upon the conceptual bases of government audit developed by its members, audit standards and guidelines, and extensive training. By setting internationally accepted standards and guidelines for the work of SAIs that are independent of their governments, INTOSAI is, ultimately, making a major contribution to the democratic development of nations, the strengthening of parliaments, enhanced government accountability, and the executive's best possible use of public funds for the benefit of citizens. INTOSAI is pleased to publish this 50th anniversary special publication in its five official languages to commemorate the 50th anniversary festivities held in Budapest, Hungary, on October 15, 2003. This publication is the result of the close collaboration between the U.S. Government Accountability Office as editor of the International Journal of Government Auditing, the Austrian Court of Audit in its capacity as the INTOSAI General Secretariat, the Board of Audit and Inspection of Korea as chair of the INTOSAI Governing Board, and the State Audit Office of Hungary as host of the anniversary celebration. Following INTOSAI's motto, Experientia mutua omnibus prodest ("Mutual Experience Benefits All"), the first section of this publication ("INTOSAI: The First 50 Years") contains a concise chronology of milestones in INTOSAI's historic development and a summary of possible future goals for INTOSAI. This section also contains summary reports by all previous Congress hosts on the impact that the INTOSAI Congress they organized had on the work and status of their SAIs, and a brief outline by the chairpersons of INTOSAI's seven regional working groups on how their working groups have developed since their foundation. The next section incorporates the proceedings of INTOSAI's 50th anniversary celebration held in Budapest, Hungary, on October 15, 2003. The technical session in the morning focused on an interpretation of the Lima Declaration, the independence of SAIs, and the benefits of INTOSAI to SAIs. The afternoon anniversary session, held in the main chamber of Hungary's historic Parliament, reviewed the first 50 years of INTOSAI and discussed the relationship between SAIs and their Parliaments. The final section of the volume summarizes the strategic planning process that is guiding INTOSAI into the future.

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