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ISSAI 10 – The Mexico Declaration on SAI Independence


Presentation of core principles on SAI Independence as an essential requirement for proper public sector auditing

Категория ISSAI:

Целевая аудитория:

ISSAI 10 is addressed to INTOSAI members, INTOSAI Governing Board, Professional Standards Committee, other INTOSAI committees, parliamentarians, donor organizations, United Nations

Руководящий принцип:

The document sets up eight core principles on SAI Independence, which flow from the Lima Declaration (ISSAI 1) as essential requirements of proper public sector auditing

Границы содержания:

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


INTOSAI Subcommittee on SAI Independence (chaired by Canada)


Approved at XIXth Congress of INTOSAI, Mexico 2007


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