EUROSAI, the European Organisation of Supreme Audit Institutions, is a regional organisation of INTOSAI founded in 1990. The primary goal of the organisation, which now has more than fifty members, is to promote professional cooperation between European SAIs, facilitate the exchange of documents and information, as well as the study of external audit, to encourage the establishment of professional- scientific workshops, and to ensure the unification of the terminology used in the field of external audit.
EUROSAI conducts its activities through its permanent bodies, the Congress, the Governing Board and the General Secretariat. The main body of EUROSAI is the Congress, which meets every three years, and which – in addition to the participation of all members of the organization – deals with pre-selected, relevant audit professional topics.
Based on the guidelines set by the Congress, the decisions regarding the operation of EUROSAI are made by the Governing Board, which meets annually, and consists of eight members as well as observers. The General Secretariat implements the decisions of the Governing Board and the Congress, supports their work, compiles and audits the budget, and promotes effective communication, information and knowledge sharing between members. Since the foundation of the organisation, the tasks of the General Secretariat have been carried out by the Spanish Court of Audit. In the implementation of the Strategic Plan of EUROSAI, the working groups created in connection with the goals play the main role. Their task is to organise preparatory work supporting the implementation and development of professional materials.
The State Audit Office of Hungary was one of the member state SAIs, who founded the EUROSAI organization in 1990. Since then, our institution has taken a proactive role in the organization’s work, and is an active participant in several working groups.