ABOUT THE LIMA DECLARATION

The Lima Declaration was signed during the IX INCOSAI in 1977 held in Lima, Peru. This document is considered as the Magna Carta of government auditing, as it laid the foundation of public Control.

The principles established in the Lima Declaration have endured in time and have also been recognized by the United Nations General Assembly in Resolution 66/209 “Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit Institutions” and Resolution 69/228 “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit Institutions”.

These United Nation Assembly resolutions represent a milestone in the history of INTOSAI, as it can be observed in the following statements:

Recognizes that supreme audit institutions can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence.
Recognizes the important role of supreme audit institutions in promoting the efficiency, accountability, effectiveness and transparency of public administration, which is conducive to the achievement of national development objectives and priorities as well as the internationally agreed development goals.
Takes note with appreciation of the Lima Declaration of Guidelines on auditing precepts of 1977 and the Mexico Declaration on Supreme Audit Institutions of 2007.
Acknowledges the role of supreme audit institutions in fostering governmental accountability for the use of resources and their performance in achieving development goals.