Lima Declaration is celebrating 40 years of existence

2017-12-01 11:00:00   |   Author: Erdélyi László Tamás

The Lima Declaration of Guidelines on Auditing Precepts adopted at the IX INCOSAI held in 1977 covers all goals and issues relating to government auditing in a concise way and is considered as the fundamental document of the audit of public organisations. During the conference held on the occasion of the 40th anniversary of the Lima Declaration, the INTOSAI Community will confirm commitment to the principles laid down in the document and discuss the related developments.


The State Audit Office of Hungary (SAO) – as one of the cornerstones of its independence – develops the rules and methods of auditing upon its own discretion, while taking into consideration the professional auditing standards of INTOSAI. The Lima Declaration, adopted during the IX INCOSAI held in Lima in 1977 is the fundamental document of the operation and auditing methodology of supreme audit institutions and is on the top of the professional rules of auditing, referred to as ISSAIs.

The Lima Declaration, adopted 40 years ago has remained timeless and the essential values contained therein have maintained their topicality. The document is of high significance for all SAIs in the INTOSAI Community regardless their location and level of development, organisational structure and position within the given country.

During the conference to be held on 5-6 December 2017 on the commemoration of the Lima Declaration, four issues will be discussed by SAIs and other organisations playing a strategic role in INTOSAI. The attendees can learn about the peer reviews on SAIs independence, the relationship between strategic goals and the Lima Declaration, the challenges towards the future regarding SAIs independence and the implications on global sustainability.

The festive event will continue with the opening ceremony of the International Anticorruption Conference organised by the SAI of Peru on 6 December. The keynote speeches will discuss the topic of "Audit approach oriented at the improvement of public services and activities" and "Corruption: Obtaining irregular benefits and threat to democratic stability".

Participation in the conference is highly relevant for the State Audit Office of Hungary. Our institution is one of the 22 countries that have organised the triennial congresses of INTOSAI. The SAO being the host of the XVIII INCOSAI was the Chair of the INTOSAI Governing Board between 2004 and 2007. During the event the SAO delegation will have the opportunity to discuss issues on bilateral level with partner institutions and provide information on the SAO’s professional work.



Rita Laczkovich

Department of Methodology and International Relations