pdf INTOSAI-P 1: The Lima Declaration Popular

Published on 26 October 1977

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The Lima Declaration of 1977 lays out the fundamentals elements of SAIs' work, as well as the basic conditions SAIs need be able to carry out their mandate and achieve independent, objective results.

The Lima Declaration is considered to be the 'Magna Carta' of INTOSAI, the foundational document for the work of SAIs and government auditing. The principles established in the Lima Declaration have been recognized by the United Nations General Assembly in two resolutions, 66/209 and 69/228.