ISSAI Executive Summaries
ISSAI 1 - The Lima Declaration
The document defines Guidelines on Auditing Precepts, which should be implemented in each country.
Level 1: Founding Principles
Head and Audit Directors of SAIs, External Governmental Auditors, Legislative Institutions, Donor Organisations, Internal Auditors
Founding principles of Public Sector Auditing refer to the following:
|Scope - Content:||
The declaration contains a comprehensive list of all goals and issues relating to government auditing, while simultaneously remaining remarkably significant and concise, making it easy to use with its clear language ensuring that focus does not wander away from the main elements.
The chief aim 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.
The precepts contained in the Declaration are timeless and essential values which have maintained their topicality since the years they were first adopted.
To sum up the declaration point out basics for audits and audit institutions, which are necessary for achieving independent and objective results.
|Author - Committee:||
President General EP Luis Montoya Montoya, IXth International INTOSAI Congress, Lima 1977, Representative for the Declaration of all Members
Approved at IXth Congress of INTOSAI, Lima/Peru 1977
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The Founding Principles of level 1 are explained in detail in
ISSAI Level 2 – Prerequisites for the Functioning of SAIs
ISSAI Level 3 – Fundamental Auditing Principles
ISSAI Level 4 – Auditing Guidelines
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