International Journal of Government Auditing –
Winter 2018 Edition
CAPITALIZING ON OPPORTUNITIES TO STRENGTHEN SAI INDEPENDENCE
Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru.
The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs to deliver value and benefits to society and make a difference in the lives of citizens.
The declaration emphasizes the importance of SAI independence-the organization, its members and officials-and clearly states that SAIs can only accomplish tasks objectively and effectively if they are independent of the audited entity and are protected against outside influence.
The declaration also specifies that SAIs shall have the functional, organizational and financial independence required to accomplish their tasks and reinforces SAI establishment, stating the necessary degree of SAI independence shall be laid down in the Constitution.
Building on the Lima Declaration, the Mexico Declaration, adopted in 2007 at the XIX INTOSAI Congress held in Mexico City, recognizes eight core principles for SAI independence.