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Chapter I: Objectives and principles

Objectives
Article 1.

The European Organisation of Supreme Audit Institutions EUROSAI has the purpose, within INTOSAI:

  1. to promote professional and technical understanding and co-operation among member institutions of EUROSAI and with the other Regional Groups of INTOSAI, through the exchange of ideas and experiences on audit and public finance.

  2. to maintain relations with national and international institutions specializing in problems affecting the audit of public income and expenditure.

  3. to keep all member institutions of EUROSAI informed about modifications to the legislation of each State on matters of audit of public finances, as well as on the organisation and functioning of the respective Institutions.

  4. to promote the theoretical and practical study of the problems and matters relating to audit and related disciplines.

  5. to collaborate in the exchange of techniques and knowledge considered to be of interest, as well as to encourage the holding of seminars and training courses for the officials of the member institutions of EUROSAI, as well as other member institutions of INTOSAI.

  6. to promote and facilitate the exchange of information and documentation among the EUROSAI members, as well as the dissemination of publications on matters coming within their competence.

  7. to stimulate the creation of specialised Centres, Institutes and University Professorships on the audit of public income and expenditure.

  8. to encourage the implementation of the conclusions and recommendations adopted by the Congress of EUROSAI.

  9. to secure the unification of terminology in the sphere of audit of public finances;

  10. to make every effort to achieve greater understanding of problems and matters relating to the audit of public finances.

Principles
Article 2.

EUROSAI is inspired by the following principles:

  1. the equality of all the Supreme Audit Institutions who are members of EUROSAI.

  2. their right to free incorporation and separation.

  3. respect for the juridical legal ordinance by which each Supreme Audit Institution is governed.




Any comments can be sent to eurosai@tcu.es