​The ECA is an active member of INTOSAI and its European regional organisation (EUROSAI). Through this activity, it contributes to the development of the public audit profession worldwide.

INTOSAI

INTOSAI (International Organisation of Supreme Audit Institutions) is the professional organisation of SAIs of countries that belong to the United Nations or its specialised agencies. At present, it comprises 195 full members (of which the ECA is the only supranational body), five international organisations with associate membership, and two affiliate members. INTOSAI is listed as a support organisation of the United Nations.

Since 1980, and even before becoming a full member, the ECA has actively participated in a number of INTOSAI activities and work streams, in particular providing practical input to the preparation of standards and guidance, as well as promoting best practice and quality assurance. The ECA has also attended each triennial INTOSAI congress, on many occasions taking responsibility for a congress theme.

In 2004, the ECA became a full member of INTOSAI following the modification of the INTOSAI statutes concerning the membership of SAIs from supranational organisations.

The ECA participates actively in INTOSAI activities aimed at developing professional auditing standards. In November 2022, at the XXIV INTOSAI Congress the ECA became the chair of the Professional Standards Committee (PSC), after having been the vice-chair from 2016 to 2022. In this capacity, the ECA has obtained a seat in the INTOSAI Governing Board.

The ECA is also a member of the INTOSAI Capacity Building and Knowledge Sharing Committees, and plays an active role in several of these Committees' working bodies.

EUROSAI

The ECA is a member of EUROSAI (European Organisation of Supreme Audit Institutions), the European regional organisation of INTOSAI.

EUROSAI was established in 1990 by 29 European SAIs and the ECA and currently comprises 51 members. Since its foundation, the ECA has been engaged intensively in various EUROSAI working bodies.

The ECA served as the EUROSAI external auditor for the period 2008-2011 and as a member of the EUROSAI Governing Board for the period 2011-2017.

Peer review

As a supreme audit institution (SAI), the ECA strives to be at the forefront of developments in public sector audit. It works alongside other SAIs in the International Organisation of Supreme Audit Institutions (INTOSAI), and its European regional grouping EUROSAI, to establish professional standards and good practices. The ECA has been an early adopter of peer review as a tool for developing and spreading good practice within the community of SAIs.

The ECA’s first peer review in 2008 examined all aspects of its audit and administrative operations. The review was led by the Office of the Auditor General of Canada, together with the SAIs of Austria, Norway and Portugal.

The ECA’s second peer review was finished in 2013 and was led by the German Federal Court of Auditors together with the SAIs of France and Sweden. It covered the ECA’s performance audit practices and the follow-up given to the recommendations of the 2008 peer review.

The ECA’s third peer review, finalised in 2020, assessed the implementation of the ECA’s strategy for the period 2018-2020. The National Audit Office of Estonia, together with the SAIs of Denmark, the Netherlands, and the United States of America, led the review.

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