INTOSAI PRINCIPLES
INTOSAI-P - 1 - The Lima Declaration
Summary
The Lima Declaration was signed during the IX INCOSAI in 1977 held in Lima, Peru. This
document is considered as the Magna Carta of government auditing, as it laid the foundation of
public Control. The declaration points out basics for audits and audit institutions, which are
necessary for achieving independent and objective results.
The principles established in the Lima Declaration have been recognized by the United Nations
General Assembly in Resolution 66/209 “Promoting the efficiency, accountability, effectiveness
and transparency of public administration by strengthening supreme audit Institutions” and
Resolution 69/228 “Promoting and fostering the efficiency, accountability, effectiveness and
transparency of public administration by strengthening supreme audit Institutions”.
The chief aim of the Lima Declaration is to call for independent government auditing. A
Supreme Audit Institution which cannot live up to this demand does not come up to standard.
Rule of law and democracy are essential premises for really independent government auditing
and are the pillars on which the Declaration of Lima is founded.
Evolution
Formerly known as ISSAI 1: The Lima Declaration
Declaration endorsed in 1977
Republished in 1998
With the establishment of the Intosai Framework of Professional Pronouncements (IFPP),
relabeled as INTOSAI-P 1 with editorial changes in 2019
INTOSAI-P - 10 - Mexico Declaration on SAI Independence
Summary
Core principles on SAI Independence are the following:
1. The existence of an appropriate and effective constitutional/statutory/legal framework
and the de facto application provisions of this framework
2. The independence of SAI heads and members of collegial institutions, including security
of tenure and legal immunity in the normal discharge of their duties
3. A sufficiently broad mandate and full discretion, in the discharge of SAI functions
4. Unrestricted access to information
5. The rights and obligation to report on their work
6. The freedom to decide the content and timing of audit reports and to publish and
disseminate them
7. The existence of effective follow-up mechanisms on SAI recommendations
8. Financial and managerial/administrative autonomy and the availability of appropriate
human, material and monetary resources
The principles are supported by application provisions to illustrate the principles and are
considered to be ideal for an independent SAI
Evolution
Formerly known as ISSAI 10: Mexico Declaration on SAI Independence
Declaration endorsed in 2007
Preamble amended in 2018
With the establishment of the INTOSAI Framework of Professional Pronouncements
(IFPP), relabeled as INTOSAI-P 10 with editorial changes in 2019
INTOSAI-P - 12 - The Value and Benefits of Supreme Audit Institutions – making a
difference to the lives of citizens
Summary
The extent to which a Supreme Audit Institution (SAI) is able to make a difference to the lives of
citizens depends on the SAI:
Strengthening the accountability, transparency and integrity of government and public sector
entities
Principle 1: Safeguarding the independence of SAIs
Principle 2: Carrying out audits to ensure that government and public sector entities are held
accountable for their stewardship over, and use of, public resources
Principle 3: Enabling those charged with public sector governance to discharge their
responsibilities in responding to audit findings and recommendations and taking appropriate
corrective action
Principle 4: Reporting on audit results and thereby enabling the public to hold government and
public sector entities accountable
Demonstrating ongoing relevance to citizens, Parliament and other stakeholders
Principle 5: Being responsive to changing environments and emerging risks
Principle 6: Communicating effectively with stakeholders
Principle 7: Being a credible source of independent and objective insight and guidance to support
beneficial change in the public sector
Being a model organisation through leading by example
Principle 8: Ensuring appropriate transparency and accountability of SAIs
Principle 9: Ensuring good governance of SAIs
Principle 10: Complying with the SAI’s Code of Ethics
Principle 11: Striving for service excellence and quality
Principle 12: Capacity building through promoting learning and knowledge sharing
Evolution
Formerly known as ISSAI 12
Endorsed in 2013
With the establishment of the INTOSAI Framework of Professional Pronouncements
(IFPP), relabeled as ISSAI-P 12 with editorial changes in 2019
INTOSAI-P - 20 - Principles of Transparency and Accountability
Summary
Nine core principles how to promote accountability and transparency in the work of Supreme
Audit Institutions – SAIs
Principles of transparency and accountability are the following:
1. SAIs perform their duties under a legal framework that provides for accountability and
transparency
2. SAIs make public their mandate, responsibilities and strategy
3. SAIs adopt audit standards, processes and methods that are objective and transparent
4. SAIs apply high standards of integrity and ethics for staff of all levels
5. SAIs ensure that these accountability and transparency principles are no compromised when
they outsource their activities
6. SAIs manage their operations economically, efficiently, effectively and in accordance with
laws and regulations and reports on these matters
7. SAIs report publicly on the results of their audits and on their conclusions regarding overall
government activities
8. SAIs communicate timely and widely on their activities and audit results through the media,
websites and by other means
9. SAIs make use of external and independent advice to enhance the quality and credibility of
their work
Evolution
Formerly known as ISSAI 20
Endorsed in 2013
With the establishment of the INTOSAI Framework of Professional Pronouncements
(IFPP), relabeled as INTOSAI-P 20 with editorial changes in 2019
INTOSAI-P - 50 - Principles of jurisdictional activities of SAIs
Summary
INTOSAI P-50 establishes 12 principles that national legal framework shall provide the SAIs to
undertake jurisdictional activities.
1: The law should define the liability and sanction regime applicable to persons accountable by
law before the SAI.
2: The member(s) of the SAI, involved in the jurisdictional activities, should benefit from
guarantees legally spelled out, which explicitly ensure their independence toward the public
authorities.
3: The SAI should have legal powers or rights guaranteeing its access to information.
4: An irregular fact may be prosecuted or sanctioned only before the expiry of a reasonable time
from the moment it was committed or discovered.
5: Any judgement of the SAI must be open to be objected and reconsidered and is subject to
appeal or annulment in accordance with the national regulation.
6: The SAI must ensure that the persons accountable before it undergo a fair trial guaranteed by
the legal procedures.
7: The impartiality of the judgment process must be guaranteed by regulations governing the
activities of the jurisdictional SAIs and the resulting proceedings.
8: The SAI must ensure that the exercise of the jurisdictional activities leads to notified and
implemented judgement. The sanction of the personal liability of the litigant must be effective.
9: A person accountable by law cannot be condemned for the same irregularity to several
sanctions of the same nature imposed by the SAI. A person accountable by law can only be
condemned for the same irregularity to sanctions of a different nature imposed by the SAI and
other courts if the law so permits.
10: The SAI must guarantee the quality of jurisdictional procedures through an efficient and
systematic quality control.
11: The SAI must complete the jurisdictional procedure within a reasonable time.
12: The SAI must ensure that judgements, as any judicial decision, are made publicly, respecting
the secrecy and restrictions linked to confidentiality that are legally mandatory as well as the
protection of personal data.
IFPP Category
INTOSAI Principles
Evolution
Endorsed in 2019
