The Supreme Audit Institution of Albania participated in the proceedings of the 25th Congress of the International Organization of Supreme Audit Institutions (INTOSAI), which took place on 27-31 October in Sharm El-Sheikh, Egypt. This Congress, known as INCOSAI XXV, was organized in a global context characterized by profound transformations, accelerated technological developments, and economic and financial challenges with a direct impact on the fulfillment of the United Nations 2030 Agenda for Sustainable Development.

INCOSAI XXV served as an important platform for dialogue, reflection, innovation and cooperation among INTOSAI members. The participants, including ALSAI, united their vision and commitment to strengthen the role of supreme audit institutions in facing new global challenges, by promoting professionalism, independence, transparency and accountability. At the end of the proceedings, INTOSAI members adopted a common strategic vision aimed at increasing the impact of public audit on the development of governance and strengthening citizens’ trust in institutions. Emphasis was placed on the need to preserve and strengthen the independence of supreme audit institutions, through the creation of a legal environment that recognizes and protects this independence. In this context, the launch of the Global Project on the Independence of Supreme Audit Institutions (SAIs), which aims to strengthen trust in public institutions, was appreciated.

The Congress focused on two technical topics of particular importance. The first topic addressed the role of SAIs in auditing central banks during financial and economic crises. Discussions focused on how auditing can guarantee sustainability, transparency and accountability in the management of public funds, emphasizing the importance of clearly defining legal mandates for auditing central banks, strengthening coordination with financial supervision institutions and developing crisis-resistant frameworks.

The second topic focused on the use of artificial intelligence (AI) in auditing, considering it as a tool to increase the efficiency and accuracy of audit work, to improve the quality of findings and to identify deviations more quickly. Participants emphasized that the use of artificial intelligence should be based on ethical principles, a responsible approach and under a clear governance framework that guarantees data security and prevents algorithmic bias. The importance of combining the efficiency of technology with the professional experience of the auditor and the need for capacity development and international cooperation in this area were highlighted.

During the plenary sessions of the Congress, reports of the governing bodies and standing committees of INTOSAI were presented, including the report of the President of INTOSAI (Egypt), the Supervisory Committee for Emergency Matters (Brazil), the Secretary General (Austria), the Policy, Finance and Administration Committee (PFAC) (Saudi Arabia), the INTOSAI Donor Cooperation Committee (Saudi Arabia), the Professional Standards Committee (European Court of Auditors), the Capacity Building Committee (South Africa) and the Knowledge Sharing Committee (Spain). Regional organizations: AFROSAI, ASOSAI, CAROSAI, OLACEFS, ARABOSAI, EUROSAI and PASAI also presented their reports, sharing their experiences and achievements in the implementation of the organization’s common objectives.

As part of the Congress’s election process, the new governing bodies of INTOSAI, the members of the Governing Board, and the organization’s external auditors were elected. INTOSAI members adopted the Sharm El-Sheikh Declaration, which sets out the shared commitment of the global audit community to build stronger, more independent, and more sustainable supreme audit institutions capable of meeting the challenges of the future. The Declaration underscores the importance of international cooperation, innovation in auditing, and the use of advanced technologies to strengthen the transparency, accountability, and impact of public audit on sustainable development.

The closing ceremony of the Congress was marked by the awarding of international awards for outstanding contributions to the field of public audit, including the INTOSAI Future Award, the Elmar B. Staats Award, the Kimi Makwetu Award, and the Young Leaders of Supreme Audit Institutions Award.

At the end of the proceedings, it was confirmed that the XXVI INCOSAI will be held in Indonesia, while the XXVII Congress will be organized by the Kingdom of Saudi Arabia.

During the Congress side events, the representatives of ALSAI: Director of the Department of Quality Assurance and Standards Implementation, Mrs. Joniada Goçaj, Director of the Department of Performance Auditing, Mr. Aulent Guri and Director of Communication and International Relations, Mrs. Xhesila Nano, held a series of meetings with representatives of other SAIs.