The Governing Board of INTOSAI is composed of 18 members. As a rule, it meets annually between Congresses. To ensure balanced representation of all member countries, each of INTOSAI's seven regional working groups and the main types of public auditing systems are represented on the Board.

The INTOSAI Development Initiative and the International Journal of Government Auditing are also represented on the INTOSAI Governing Board.

The Chairman of the Board is the head of the SAI that hosted the last congress.