The Governing Board of INTOSAI is composed of 21*) members. As a rule, it meets annually between Congresses. To ensure balanced representation of all member countries, each of INTOSAI's seven Regional Organizations and the main types of public auditing systems are represented on the Board.
The INTOSAI Development Initiative (IDI) and the International Journal of Government Auditing (IJGA) are also represented on the INTOSAI Governing Board.
The Chairman of the Board is the head of the SAI that hosted the last congress.
*) As the SAI of South Africa will hold a dual function as member of the Governing Board during the period 2016-2019, i.e. as host of INCOSAI XX in 2010 and as chair of the INTOSAI Goal Committee 2, the Governing Board for the period 2016-2019 will consist of only 20 members.