The IXth Congress of the International Organisation of Supreme Audit Institutions (INTOSAI), meeting in Lima:

  • Whereas the orderly and efficient use of public funds constitutes one of the essential prerequisites for the proper handling of public finances and the effectiveness of the decisions of the responsible authorities;
  • whereas, to achieve this objective, it is indispensable that each country have a Supreme Audit Institution whose independence is guaranteed by law;
  • whereas such institutions become even more necessary because the state has expanded its activities into the social and economic sectors and thus operates beyond the limits of the traditional financial framework;
  • whereas the specific objectives of auditing, namely, the proper and effective use of public funds; the development of sound financial management; the proper execution of administrative activities; and the communication of information to public authorities and the general public through the publication of objective reports, are necessary for the stability and the development of states in keeping with the goals of the United Nations;
  • whereas at previous INTOSAI congresses, plenary assemblies adopted resolutions whose distribution was approved by all member countries;


To publish and distribute the document entitled “The Lima Declaration of Guidelines on Auditing Precepts.”

INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1).
#tagcoding hashtag: #issai0010

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