INTOSAI-P - 10 - Mexico Declaration on SAI Independence

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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

IFPP Category

INTOSAI Principles

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