Back to list
05 October 2019

National Audit Office of the Republic of Kosovo’s becomes member of the International Organization of Supreme Audit Institutions (INTOSAI)


Auditor General, Mr. Besnik Osmani at a press conference held today stated that “This is the culminating achievement, since membership in INTOSAI makes us equal and decision-making partners at the international level,”

The INTOSAI Steering Boar, in August 2019, has by majority of votes approved full rights membership of the National Audit Office of the Republic of Kosovo in this organization, this is going to be effective from January 1, 2020.

INTOSAI is an independent, professional and apolitical organization established as a permanent institution. It acts as an umbrella organization for public sector audit community and has an special consultative status with the Economic and Social Council (ECOSOC) of the United Nations Organization (UN).


National Audit Office of the Republic of Kosovo applied for membership in this important organization on 8 May 2018. After a verification process and intensive commitment, the relevant international institutions reconfirmed that the NAO meets all legal and administrative criteria defined by the INTOSAI Statutes, to become full rights members in this institution.

This result is the culmination of the extraordinary work of the National Audit Office, Kosovo institutions and support of the NAO partners.

Participation of the National Audit Office in INTOSAI structures promotes inter alia good governance, increase transparency and accountability as well as enhances professional competence.

The National Audit Office is an independent institution that exercises its mandate as defined by the Constitution and law, in accordance with professional auditing standards and internal code of ethics and professional conduct.

Annually conducts mandatory regularity audit of the Kosovo Government Budget all budget organizations, which receive budget through the annual budget law, as well as public enterprises. The NAO conducts performance audits as well, and has right to at any time conduct any audit other that regularity audits on budget fund allocated to an institution or organization such as: Public funding for public-private partnership; loans and credit obligations guaranteed by public sector entities.

The National Audit Office reports directly promote accountability and provide a sustainable basis to refer to account managers to each budget organization.