1. The members and the audit staff of Supreme Audit Institutions shall have the qualifications and moral integrity required to completely carry out their tasks.
  2. In recruiting staff for Supreme Audit Institutions, appropriate recognition shall be given to above-average knowledge and skills and adequate professional experience.
  3. Special attention shall be given to improving the theoretical and practical professional development of all members and audit staff of SAIs, through internal, university and international programmes. Such development shall be encouraged by all possible financial and organisational means. Professional development shall go beyond the traditional framework of legal, economic and accounting knowledge, and include other business management techniques, such as electronic data processing.
  4. To ensure auditing staff of excellent quality, salaries shall be commensurate with the special requirements of such employment.
  5. If special skills are not available among the audit staff, the Supreme Audit Institution may call on external experts as necessary.

INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1).
#tagcoding hashtag: #issai00114

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