Documents – Open access

INTOSAI–P 1 – Declaration of Lima (former ISSAI 1)
As the Magna Carta of external government audit, the Lima and Mexico Declarations define the prerequisites for its independent and effective functioning. Already in the wake of the adoption of the “Lima Declaration” in 1977, INTOSAI set the goal to determine the principle of independence and the precepts of external government audit in methodological and professional terms.
INTOSAI–P 10 – Mexico Declaration on SAI Independence (former ISSAI 10)
30 years later in the “Mexico Declaration”, the XIX Congress of INTOSAI (2007, Mexico) defined these precepts in more concrete terms and identified eight pillars for the independence of external government audit.

www.issai.org (The INTOSAI Framework of Professional Pronouncements)

INTOSAI–P 12 – Value and Benefits of SAIs - making a difference to the life of citizens (former ISSAI 12)
INTOSAI–P 20 – Principles of Transparency and Accountability (former ISSAI 20)
INTOSAI–P 50 – Principles of jurisdictional activities of SAIs

www.issai.org (The INTOSAI Framework of Professional Pronouncements)

ISSAI 100 – Fundamental Principles of Public-Sector Auditing
ISSAI 130 – Code of Ethics (former ISSAI 30)
ISSAI 140 – Quality Control for SAIs (former ISSAI 40)
ISSAI 150 – Auditor Competence
ISSAI 200 – Financial Audit Principles
ISSAI 300 – Performance Audit Principles
ISSAI 400 – Compliance Audit Principles

www.issai.org (The INTOSAI Framework of Professional Pronouncements)

INTOSAI Statutes (@ November 2022)
INTOSAI Strategic Plan 2023–2028 (update 04/2023 – revised organization chart)
INTOSAI Performance and Accountability Report (PAR) 2022
INTOSAI Communication Strategy 2023–2028

UN Resolution A/66/209 – 2011
Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions
UN Resolution A/69/228 – 2014
Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions
UN Resolution A/69/327 – 2015
Promoting inclusive and accountable public services for sustainable development

Independence of Supreme Audit Institutions (SAIs) — „Handout“

40 Years "Lima Declaration" (1977–2017)
50 Years of INTOSAI (1953–2003)
60 Years INTOSAI – 50 Years General Secretariat (1953/1963–2013) • Timeline
Navigating Global Trends

Quality Assurance Mechanism for Material within the INTOSAI Framework of Professional Pronouncements

Quality Assurance Mechanism for Material outside the INTOSAI Framework of Professional Pronouncements