Dear members of the INTOSAI:

The INTOSAI CBC Subcommittee on Cooperative Audits, aware of the relevance of cooperative audits as a learning tool, has developed a Virtual Catalogue to be used as a reference source for SAIs interested on conducting a cooperative audit, as well as worldwide repository of the cooperative audits carried out. The catalogue is available at and presents numerous tools and features to facilitate and accelerate searching.

The catalogue is available to all INTOSAI members and presents a series of features such as registration and uploading of cooperative audit reports, as well as advanced search by regional organization, SAI, year, type of audit, language, Sustainable Development Goals, etc. You can also narrow your search by selecting a particular filter as well as by adding keywords.

Currently, this online catalogue, available in English and Spanish, has over a hundred audit reports resulting from the cooperatives audits conducted on topics such as roadworks, environmental liabilities, social housing, gender equity, protected areas and others.

The Subcommittee on Cooperative Audits encourages INTOSAI members and Regional Organizations to join the catalogue by creating an account and password and start adding or sharing their cooperative audits reports. For further detail on the catalogue, please feel free to contact us at