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) 

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