At the XXV Congress of the International Organization of Supreme Audit Institutions (INTOSAI) (INCOSAI) held in Egypt, the State Audit Office of Latvia strengthened its role in the international public sector auditing community. This time, the Congress focused on two main topics: the possibilities of using artificial intelligence (AI) in public sector audits and the role of supreme audit institutions (SAIs) in auditing the measures implemented by central banks and governments during the financial and economic crisis. It was the topic of AI that sparked particularly active discussions by confirming that the issues of digital transformation and automation were becoming increasingly important in public financial management. The delegation of the State Audit Office of Latvia participated actively in both plenary sessions and several bilateral meetings with other SAIs by strengthening professional cooperation and Latvia’s visibility in the international environment.
“Participation in the INCOSAI is not only an opportunity to strengthen the professional capacity of the State Audit Office of Latvia, but also a confirmation that Latvia’s experience and knowledge are essential in the international public sector auditing community. For example, our ideas in human resource development and the use of technology in public sector audits, are valued and serve as inspiration for colleagues in other countries. Through active participation in INTOSAI, EUROSAI and other international cooperation platforms, the State Audit Office of Latvia both adopts the world’s best practices and shapes its own initiatives, based on Latvia’s experience, which inspire colleagues in other countries,” outlined Auditor General Edgars Korčagins.
During the Congress, representatives of the State Audit Office of Latvia held several bilateral meetings with heads of SAIs from other countries by discussing the development of cooperation and new partnership initiatives. The meeting with the SAI Laos opened up new opportunities for cooperation in the field of human resource development and data analytics. The representatives of the SAI Laos highly appreciated the training system and approach of the State Audit Office of Latvia to employee development and also expressed interest in learning from Latvia’s experience in using AI in auditing. In its turn, while discussing further activities in the project “Capacity Building of the SAIs of the EU Eastern Partnership and Uzbekistan in the process of integrating the International Standards of Supreme Audit Institutions (ISSAI)”, the State Audit Office of Latvia met with representatives of the SAIs Armenia and Uzbekistan. During the talks, the parties agreed on experience exchange visits in the field of performance and compliance audits, as well as in the field of monitoring the implementation of recommendations at the end of this year and also in 2026.
Discussions were also held with SAIs of other countries on opportunities for mutual support and cooperation to promote knowledge exchange and strengthen the professional capacity of both the State Audit Office of Latvia and partner institutions.
During the Congress, the INTOSAI Development Initiative (IDI) provided an overview of SAIs engagement and support programs to strengthen their institutional capacity. Currently, 25 SAIs have reported threats to their independence within the framework of the SIRAM mechanism worldwide, with the largest increase in such cases observed in Europe and Africa.
The IDI emphasized the importance of SAIs of developed countries in particular, including Latvia and Saudi Arabia, as support partners. The State Audit Office of Latvia has been involved actively in IDI projects for several years, including providing professional support to the SAI Dominica, with which an agreement was signed on the implementation of the second phase of the project in 2025.
During the XXV INCOSAI, a declaration was adopted, which, among several significant aspects, also included the initiative “to audit the use of AI in state administration”. The inclusion of this addition to the declaration demonstrates international consensus on the need for responsible and transparent oversight of the use of technology in the public sector.
About INCOSAI
The INCOSAI takes place every three years and is organized by one of the supreme audit institutions. The Congress is the supreme organ of the INTOSAI and convenes approximately 800 full members or members with observer status from more than 120 countries. The aim of the Congress is to share experiences, participate in discussions, adopt resolutions and recommendations with the aim of strengthening the capacity of SAIs.
The INCOSAI serves as a unified platform where SAIs can discuss the most pressing issues, taking into account the challenges of this changing era and the rapidly growing development of technological tools. The Congress serves as a platform for exchanging experiences, analysing active risks and finding innovative solutions to these risks in order to promote trust in the public sector.
The next INCOSAI will be held in Indonesia in 2028 and in Saudi Arabia in 2031.
International cooperation of the State Audit Office of Latvia:
- Participates in the platform of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors Contact Committee, as well as acts as an auditor of international organizations;
- Ensures participation in and professional contribution to the work of INTOSAI, EUROSAI international working groups and in the INTOSAI Financial Auditing Standards Subcommittee;
- Provides development and other support to supreme audit institutions of other countries and offering international consulting services as a professional, highly qualified, and experienced consultant in public sector auditing including by implementing the project “Building the Capacity of the EU's Eastern Partnership and of Uzbekistan's Supreme Audit Institutions in the Process of Integrating the International Standards of Supreme Audit Institutions (ISSAI)” funded by the Ministry of Foreign Affairs.