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The General Assembly is the supreme organ of the Organization. It brings together the representatives of member institutions. It holds ordinary sessions every three years and may sit in extraordinary session at the initiative of the Board or at the request of half of the members of the Organization. Ordinary sessions of the General Assembly are chaired by the representative of the Supreme Audit Institution of the host country and extraordinary sessions by the Chairman of the Governing Board.

Similarly, it is the duty of the General Assembly to:

  • provide strategic direction to the Organization;

  • design principles that can inspire the African Supreme Audit Institutions;

  • approve, deliberate and make recommendations on technical matters;

  • acknowledge sub-regional working groups recommended by the Governing Board;

  • encourage member institutions to implement INTOSAI's recommendations;

  • examine problems related to governmental audit in promoting and encouraging the exchange of experiences among the various systems in this field;

  • determine the composition of the Governing Board;

  • entrust the Governing Board and the General Secretariat with specific tasks;

  • amend the statutes of the Organization;

  • decide on the candidacy of the country wishing to organize the next General Assembly;

  • consider all matters referred to it by the Governing Board;

  • set up technical committees and entrust them with specific tasks;

  • to establish its own rules of procedure;

  • to encourage the establishment and/or strengthening of subregional groups and to determine the criteria for acknowledging of such subregional groups as organs of the Organization;

  • determine the Member Institution that will assume the functions of the General Secretariat of AFROSAI;

  • approve the report of activities of the General Secretariat as well as the report of the External Auditors;

  • study and approve the triennial budget;

  • appoint External Auditors to the organization.

During General Assembly sessions, each Supreme Audit Institutions of the Member States exercise one vote. As a result, the decisions of the General Assembly are taken by simple majority of the institutions present. In the event of a tie, the President has the casting vote. However, for decisions relating to the amendment of the statutes, the approval of 3/4 of the member institutions present is required, with a quorum of twenty members.