World-class research impact leads to Rio Declaration on public audit

By Professor Laurence Ferry, August 2023

Supreme Audit Institutions (SAIs) are public oversight institutions that audit a government’s use of public funds. They’re therefore a fundamental link in a country’s accountability chain. 

The International Organisation of Supreme Audit Institutions (INTOSAI) is a non-governmental organisation with special consultative status with the United Nations’ Economic and Social Council (ECOSOC). It’s an umbrella body for SAIs internationally with 196 Full Members (195 countries and the European Court of Auditors) primarily arranged across seven geographical regions of the world.  

The International Congress of Supreme Audit Institutions (INCOSAI) is the supreme organ of INTOSAI, equivalent to a general assembly, and is composed of all Full, Associate and Affiliate Members. Once every three years, it holds meetings which are chaired and convened by the head of the SAI of the country the Congress is being held in.  

The XXIV INCOSAI was held from 7-11 November 2022, with Rio de Janeiro, Brazil, as the venue for the world’s leaders in public audit to meet. For over two years I’ve been leading a project team with INTOSAI and the Chartered Institute of Public Finance and Accountancy (CIPFA), including our Honorary Professor Khalid Hamid, who is CIPFA’s International Director. The team is undertaking an international comparison of audit and accountability arrangements of SAIs to strengthen INTOSAI’s global voice. This work has included a steering panel, survey, reports and workshops. 

Based upon this extensive work, Minister Bruno Dantes (Chair of INTOSAI and member of Brazil’s SAI) presented the Plenary address at Congress and put forth a declaration to be approved by members. As part of the presentation, my work was acknowledged in leading the project. 

The Rio Declaration on Global Voice in Public Audit was approved on 11 November 2022 at the XXIV INCOSAI, which was successfully underpinned with my research and ESRC-funded impact work on accountability, transparency and regulatory space of public audit. This declaration importantly addresses UN Sustainable Development Goal 16, promoting ‘Peace, Justice and Strong Institutions’.  

The research impact is of global reach and significance through changing and reaffirming principles regarded as best practice in government audit and accountability arrangements. These principles are employed by around 200 countries for improving public management to the good of the social, economic and environmental wellbeing of citizens. The project was funded by ESRC and forms part of a range of work undertaken by our International Centre of Public Accountability. 

More information on Professor Laurence Ferry's research interests.