International Journal of Government Auditing – Autumn 2017
Mr. Nelson Shack Yalta was appointed as the new Comptroller General of the Republic of Peru for the period 2017-2024.In his first speech as Comptroller General, Mr. Shack Yalta noted modernization and institutional strengthening were key to achieving the necessary logistics associated with public management. In this new preventive approach, performance audit emerges as the primary control instrument, promoting continuous enhancement of public administration and reflecting quality in services and products. An economist who earned his master's degree in management and public policy, Mr. Shack Yalta has performed in the international arena as a consultant for the Inter-American Development Bank, World Bank, European Commission Delegation, as well as United Nations Economic Commission for Latin America in several countries. He is a professor who has authored numerous publications and performed specialized research projects. Mr. Shack Yalta reaffirmed his commitment to strengthen the Supreme Audit Institution (SAI) of Peru regionally and globally.
In 1977, the city of Lima, Peru, welcomed 95 delegations from Supreme Audit Institutions (SAIs) all over the world to attend INCOSAI IX. Representatives gathered to discuss relevant topics related to international public auditing, and the result is what we, 40 years later, call the Magna Carta of government auditing: The Lima Declaration.
The Lima Declaration highlights, among other aspects, independence in government auditing as the fundamental premise for effective compliance of SAI mandates.
Likewise, this document addresses topics that are now considered necessary auditing precepts to achieve independent, objective audit results, such as the relationship with government branches, international exchange of experiences and SAI authority in terms of control.
The Lima Declaration's validity and transcendence still holds true and was recognized by the United Nations in General Assembly Resolution A/66/209, which addresses SAI independence.
SAI Peru will host an event celebrating the Lima Declaration's 40th anniversary December 5-6, 2017, and the Comptroller General of the Republic of Peru extends an invitation to the entire International Organization of Supreme Audit Institutions (INTOSAI) community to participate in the celebration.