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. (The INTOSAI Framework of Professional Pronouncements) 

The XXII INCOSAI in Abu Dhabi (2016), guided by the principles of promoting SAI independence, good governance and knowledge-sharing, endorsed an amendment of the Statutes to align them to the Lima, Mexico and Beijing Declarations as well as the Strategic Plan 2017–2022. These revisions to the Statutes reflect the reality of the central role of government audit as the cornerstone for promoting good governance.

Globally, and in each of our respective nations, we are in an era of interconnections, complexity, and rapid change that creates a set of new and daunting challenges and opportunities for national governance and international institutions. The global financial crisis, international health pandemics, conflict-driven cross-border migration and refugee issues, public corruption and money laundering, and looming fiscal exposures from climate change are prominent examples of the growing complexity of the challenges nations individually and collectively face.

These challenges also have profound implications for INTOSAI and its member Supreme Audit Institutions (SAIs) as they deliver value to decision-makers and citizens. As the professional organization of SAIs, INTOSAI develops standards for public sector auditing and provides a forum for external government auditors from around the world to work on issues of mutual concern and keep abreast of the latest developments in auditing and other applicable professional standards and best practices. INTOSAI's role is captured in its motto, "Mutual Experience Benefits All".

INTOSAI has made substantial progress toward the goals, objectives, and crosscutting priorities of its 2017–2022 Strategic Plan and is generally on schedule in the vast majority of initiatives and projects. Consistent with the INTOSAI Strategic Plan, and based on findings, this progress demonstrates INTOSAI's contributions, continued importance, and relevance in the international accountability and auditing community as it strives to enhance governance on a global scale.

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