The International Organization of Supreme Audit Institutions (INTOSAI) is an autonomous, independent, professional and nonpolitical organization established as a permanent institution. Its purpose is to:

• provide mutual support to SAIs;
• foster the exchange of ideas, knowledge, and experiences;
• act as a recognized global public voice of SAIs within the international community;
• set standards for public sector auditing;
• promote good national governance; and
• support SAI capacity development, cooperation and continuous performance improvement.

With growing external expectations for INTOSAI to help Supreme Audit Institutions (SAIs) address challenges related to national governance, and to promote accountability, there is a need to continuously improve INTOSAI's governance structure to maximize its value and benefits to SAIs. INTOSAI and its members have reached the consensus that it must respond to the requirements for the reorientation of audit in order to be successful in the future.

The main aim of INTOSAI is to promote the exchange of ideas, knowledge and experience between its members, the Supreme Audit Institutions (SAIs) of countries around the globe, with other international organizations and stakeholders in the field of government auditing.

INTOSAI’s time-proven principles have always revolved around the equality of all members and their voluntary participation in INTOSAI.