It is the executive body of AFROSAI. He is responsible for monitoring the implementation of the resolutions of the General Assembly. It is composed of (12) members. Decisions are taken by a simple majority of the members present and participating.

Currently the Chair of the AFROSAI Governing Board is Mr. MAMADOU FAYE, Head of SAI Senegal. The SAI Libya assures the functions of 1st Vice-President and that of Namibia the functions of 2nd Vice-President.