Lima Declaration, timeless treasure of Supreme Audit Institutions

2017-12-28 13:37:00   |   Author: Laczkovich Rita

Nearly 130 delegates of 47 SAIs and 9 international organisations confirmed their commitment to the principles laid down in the Lima Declaration, adopted by INTOSAI in 1977, at the conference organised on the occasion of the commemoration of the 40th anniversary of the document.

The Lima Declaration of Guidelines on Auditing Precepts, adopted at the IXth INCOSAI in 1977 in Lima, lays down the principles of government auditing and defines the mission and functions of SAIs in a concise way. The document is on the top of the system of professional rules of auditing, referred to as ISSAIs, serving as the baseline of the operation and audit methodology of SAIs. The State Audit Office of Hungary (SAO) develops the rules and methods of auditing upon its own discretion, while taking into consideration the professional auditing standards of INTOSAI.

The conference held on 5th December 2017 on the commemoration of the 40th anniversary of the Lima Declaration discussed four issues by SAIs and other organisations playing a strategic role in INTOSAI. The first session dedicated to peer reviews on SAIs independence demonstrated how peer reviews supported the reviewed SAIs in strengthening and supporting their independence. During the second session the relationship between INTOSAI strategic goals and the Lima Declaration was discussed by the Chair of INTOSAI committees responsible for the implementation of the strategic goals. The third session raised the issue of challenges towards the future regarding SAIs independence from the aspect of donor organisations (IDI, Austrian Development Agency, World Bank). The conference was closed by the presentation on Lima Declaration transcendence and global sustainability in the fourth session.


During the event the SAO delegation had the opportunity to discuss issues on bilateral level with partner institutions on the areas of professional co-operation and provide information on the SAO’s operation and professional work.

On 6th December the delegations participated at the opening ceremony of the 7th International Anticorruption Conference organised by the SAI of Peru. The keynote speeches discussed the topic of "Audit approach oriented at the improvement of public services and activities" and "Corruption: Obtaining irregular benefits and threat to democratic stability".



Rita Laczkovich
Department of Methodology and International Relations