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United Nations acknowledge the Lima Declaration as a basis for independent state audit

Logos of INTOSAI, the Supreme Audit Office of Poland and ONZ. Bellow photo from event

09 December 2017 13:13

The International Organisation of Supreme Audit Institutions INTOSAI commemorates 40 years of the Lima Declaration, deemed crucial for the independence of Supreme Audit Institutions in the United Nations resolution. On 5-7 December INTOSAI members celebrated the 40th anniversary of the Lima Declaration, which sets out auditing principles and is a fundamental document of the organisation.

Within the INTOSAI document structure the Lima Declaration is listed as ISSAI 1 - a basic document of the first, highest level. According to the new proposed structure it will be an INTOSAI-P 1 item. INTOSAI-P 1 documents (P short for principles) will include regulations establishing the role and organisation of Supreme Audit Institutions. They will be aimed to provide governments and the public opinion with information on the functioning of SAIs. They could also be used as a point of reference for national SAIs in specifying their mandates.

Group photo of INTOSAI officials, SAI delegations, as well as public officials, representatives of science, private sector and civil society

The Lima Declaration was adopted by the IX INTOSAI Congress in 1977. It sets out guidelines on the following auditing principles: purpose and types of audits, independence of SAIs and their staff, relations with the parliament, government and public administration, powers of SAIs, audit methods, requirements for audit staff, experience exchange, as well as the reporting process.

The Lima Declaration lists objectives and statements that clearly stress the importance of SAI independence. The Declaration is based on the rule of law and democracy. Principles included are timeless and remain still relevant and valid, 40 years after they had been formulated.

The great importance of the principles established in the Lima Declaration and provisions of another INTOSAI crucial document - the Mexico Declaration on the independence of Supreme Audit institutions (ISSAI 10) was emphasised in the United Nations Resolution 69/228 adopted by the General Assembly on 19 December 2014 - Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions. The document elaborated the provisions of a previous Resolution No. A66/209[1], adopted by the UN General Assembly on 22 December 2011. Both documents were ratified because of the INTOSAI Secretary General’s initiative and the involvement of INTOSAI members. Their intention  is to encourage the UN member states, in line with their regulatory systems, to apply the principles set out in the INTOSAI Lima and Mexico Declarations, as well as to intensify cooperation with INTOSAI.

As the Chair of the INTOSAI Subcommittee on Internal Control Standards, NIK President Krzysztof Kwiatkowski gave a speech on the Integrity and Internal Control within Public Institutions at an internal control seminar. The President of NIK discussed various approaches to the definition and implementation of the management control system as a tool to promote good governance, and the importance of the management audit for the implementation of an organisation’s objectives.

The anniversary commemorations were attended by highest INTOSAI officials, SAI delegations, as well as public officials, representatives of science, private sector and civil society.

[1] Resolution A 66/209: Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions

The Lima Declaration of Guidelines on Auditing Precepts
(...)
Section 1. Purpose of audit The concept and establishment of audit is inherent in public financial administration as the  management of public funds represents a trust. Audit is not an end in itself but an indispensable  part of a regulatory system whose aim is to reveal deviations from accepted standards and  violations of the principles of legality, efficiency, effectiveness and economy of financial  management early enough to make it possible to take corrective action in individual cases, to  make those accountable accept responsibility, to obtain compensation, or to take steps to  prevent--or at least render more difficult--such breaches.
(...)

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Date of creation: 11 December 2017 13:13
Date of publication: 09 December 2017 13:13
Published by: Andrzej Gaładyk

Date of last change: 11 December 2017 13:13
Last modified by: Andrzej Gaładyk

 

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