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.

INTOSAI is an autonomous, independent, professional, and nonpolitical organization established to provide mutual support; foster the exchange of ideas, knowledge, and experiences; act as a recognized voice of SAIs within the international community; provide high quality auditing standards for the public sector; promote good governance; and foster SAI capacity development and continuous performance improvement.

Promote good governance by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and foster the efficient and effective receipt and use of public resources for the benefit of their citizens.

A Supreme Audit Institution (SAI) is a public body of a state or supranational organization which, however designated, constituted or organized, exercises, by virtue of law, or other formal action of the state or the supranational organization, the highest public auditing function of that state or supranational organization in an independent manner, with or without jurisdictional competence.

In 1953, 34 SAIs and partner organizations met at the initiative of the head of the Supreme Audit Institution of Cuba to take part in the I Congress in Havana. On this occasion, INTOSAI (International Organization of Supreme Audit Institutions) was founded as an international association, and the congress participants decided to hold an INTOSAI congress at different venues every three years.