BRICS Supreme Audit Institutions
Supreme Audit Institutions (SAIs) play a key role in ensuring the transparency and efficacy in the use of public resources. Composed of the BRICS countries’ SAIs, the BRICS SAIs have been meeting periodically since 2016. The goal is to improve cooperation among the SAI members, developing and adopting new methodologies and collaborative auditing approaches for the public sector, while also promoting mutual support for the implementation of projects and initiatives.
The BRICS members recognized the importance of Supreme Audit Institutions in their countries. This perception was expressed through resolutions approved in the context of the United Nations General Assembly and the inclusion, in 2024, of a specific paragraph on the role of SAIs in the Kazan Declaration, the final document resulting from the BRICS Summit.
For 2025, expectations are that cooperation among the Supreme Audit Institutions will be strengthened. This collaboration is expected to significantly contribute to advancing Priority 2, as established by the Brazilian BRICS Presidency: “Promoting inclusive and responsible governance of Artificial Intelligence for development.”
The major goal will be to advance specific cooperation in the area of Artificial Intelligence and of the role to be played by Supreme Audit Institutions to ensure the effectiveness of public policies designed for this end. According to the BRICS SAIs 2025-2026 work plan, three online technical seminars are scheduled for 2025: on energy transition and sustainability, organized by the Brazilian Federal Court of Accounts (Tribunal de Contas da União/TCU); on high-risk infrastructure auditing, organized by South Africa's SAI; and on digital transformation and Big Data analysis, organized by the United Arab Emirates’ SAI.
Below is the calendar of proposed activities:
March 2025: Circulation of the draft communiqué on the role of SAIs in the use of artificial intelligence and receipt of comments.
April 2025: Online meeting with SAI members to approve the final version of the communiqué.
May 2025: Presentation of the final document for possible inclusion in the BRICS Leaders' Final Declaration.
June 2025: Online technical seminar on Energy Transition and the role of SAIs, organized by TCU, as outlined in the BRICS SAIs 2025–2026 Work Plan.
Second semester of 2025: Online seminars on high-risk infrastructure auditing and Big Data analysis, as outlined in the BRICS SAIs 2025–2026 Work Plan.