INTOSAI-P - 1 - The Lima Declaration

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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.

IFPP Category

INTOSAI Principles

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