United Nations INTOSAI’s Lima Declaration of Guidelines on Auditing Precepts

The Lima Declaration is intended to provide criteria to ensure the independence and effectiveness of government auditing. This document provides the basic principles that must be respected in a country’s constitution and its implementing legislation to ensure the independence of the Supreme Audit Institution from the executive. It also details other important aspects of its investigative mandates and practices to ensure its effective functioning.

The Lima Declaration online >>



pdf, 0.03 MB


pdf, 0.03 MB


pdf, 0.04 MB
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