European Organisation of Supreme Audit Institutions (EUROSAI) is one of the Regional Groups of the International Organisation of Supreme Audit Institutions (INTOSAI).

EUROSAI was established in 1990 in Madrid by 30 SAIs (29 from European States and the European Court of Auditors). In 2015, its membership was at 50 SAIs (the SAIs of 49 European States and the European Court of Auditors).

EUROSAI mission: EUROSAI is the Organisation of Supreme Audit Institutions in Europe. Its members work together in order to strengthen public sector auditing in the region, thereby contributing to the work of INTOSAI. 

EUROSAI vision: EUROSAI promotes good governance, including accountability, transparency and integrity. It provides a dynamic framework for cooperation and assists its members in fulfilling their mandates in the best possible manner.

EUROSAI values: independence, integrity, professionalism, credibility, inclusiveness, cooperation, innovation, sustainability, respect for environment.

The Objectives of EUROSAI

The objectives of the Organisation, defined in article 1 of its Statutes, are to promote professional cooperation among SAI members, to encourage the exchange of information and documentation, to advance the study of public sector audit and to work towards the harmonisation of terminology in the field of public audit.

EUROSAI achieves its mission through a variety of bodies, programmes and activities.

The principal bodies are the

  • Congress;
  • Governing Board;
  • General Secretariat and
  • Working Groups – Goal teams (GT)

Working groups:


The EUROSAI Congress is the supreme body of EUROSAI. The Congress is composed by all members of EUROSAI (through their Heads or their duly authorized representatives). It meets in ordinary session every three years.

Governing Board

The EUROSAI Governing Board is composed of eight members:

  • Four full-fledged (Heads of the SAIs that hosted the last two ordinary sessions of Congress, Head of SAI to hold the next regular session of Congress, and Secretary of EUROSAI)
  • Four elected by the Congress for a period of six years (two members renewable every three years).

By 2015, the Governing Board is composed of:

  • Members: The Netherlands, Portugal, Spain, Turkey, Finland, Moldova, Belgium and the European Court of Auditors.
  • Observers: Austria, Norway, Poland and the Russian Federation.

The Governing Board is chaired by the President of EUROSAI (since 2014 SAI of The Netherlands), who represents the Organisation. Two Vice-Presidencies (since 2014, the SAI of Turkey, First Vice-Presidency and the SAI of Finland, Second Vice-Presidency), and the Secretary General support the EUROSAI President in the development of his/her task.

To ensure an appropriate representation of EUROSAI Members on the Governing Board, the geographical diversity and different systems of organisation of public sector auditing is usually taken into account in the appointment of the members of the Governing Board.

The Heads of SAIs that are part of the INTOSAI Governing Board and are EUROSAI Members also participate in the Governing Board, as observers. Guests can be invited to the Governing Board meetings for presenting specific items of the agenda.

The Governing Board meets, at least, once a year. Its 43rd was held in Helsinki (Finland) in March 2015.

The tasks and duties of the Governing Board are governed by Article 11 of the Statutes.


About the Secretariat

According to articles 13-14 of the EUROSAI Statutes, the Secretariat of EUROSAI is held permanently by the Tribunal de Cuentas of Spain, which is also the EUROSAI headquarters. The Secretary General of EUROSAI is the President of the Spanish Court of Audit.

The Secretariat keeps the EUROSAI Members in contact and promotes relations between them during the interval between Congresses. The Secretariat is also responsible for drafting a schedule of proposals to be submitted to the governing bodies, at the request of the Members. The Secretariat coordinates EUROSAI’s publications and it hosts the EUROSAI website.

The tasks and duties of the Secretariat

The Secretariat fulfills responsibilities as described in the Article 14 of the Statutes.

EUROSAI Members and Organisational Chart (.PDF / 60kB)

EUROSAI - Contribution to SAI SK to 25th Anniversary (.PDF / 298kB)

EUROSAI-Statutes (.PDF / 227kB)

EUROSAI Congresses

X EUROSAI Congress - Istanbul (.PDF / 508kB)
IX EUROSAI Congress - Hague (.PDF / 102kB)
VIII EUROSAI Congress - Lisbon (.PDF / 303kB)
VII EUROSAI Congress - Krakow (.PDF / 597kB)
VI EUROSAI Congress - Bonn (.PDF / 59kB)


EUROSAI Products

1. EUROSAI Standard Procedures (.PDF / 245kB)
2. EUROSAI - Statutes (.PDF / 310kB)
3. EUROSAI Strategic Plan 2017 - 2023 (.PDF / 3 335kB)
4. EUROSAI Strategic Plan 2011 - 2017 (.PDF / 328kB)
5. EUROSAI Innovations volume I (.PDF / 2,5MB)
6. EUROSAI Innovations volume II (.PDF / 4,9MB)
7. EUROSAI Innovations volume III (.PDF / 468kB)
8. Good Practices Examples (.PDF / 143kB)
9. Achieving Audit Quality - Good Practices (.PDF / 208kB)
10. 2015 EUROSAI MAGAZINE with SAO SR contribution (.PDF / 6MB)