Documents List

pdf INTOSAI-P 10: Mexico Declaration on SAI Independence

The Mexico Declaration elaborates on the topic of SAI independence as laid out in the Lima Declaration. It presents eight core principles, or pillars, of SAI independence:

  • Principle 1: The existence of an appropriate and effective constitutional/statutory/legal framework and of de facto application provisions of this framework
  • Principle 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
  • Principle 3: A sufficiently broad mandate and full discretion, in the discharge of SAI functions
  • Principle 4: Unrestricted access to information
  • Principle 5: The right and obligation to report on their work
  • Principle 6: The freedom to decide the content and timing of audit reports and to publish and disseminate them
  • Principle 7: The existence of effective follow-up mechanisms on SAI recommendations
  • Principle 8: Financial and managerial/administrative autonomy and the availability of appropriate human, material, and monetary resources