ISSAIs RELATED TO INDEPENDENCE
The International Organisation of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for national Supreme Audit Institutions or SAIs.
INTOSAI currently provides the International Standards of Supreme Audit Institutions (ISSAIs) that serve as a global set of professional standards for SAIs.
There are four levels of ISSAIs: SAI founding principles (level 1), prerequisites for the functioning of SAIs (level 2), fundamental auditing principles (level 3) and auditing guidelines (level 4).
You can find out more about the purpose of ISSAIs and the ISSAI framework in the document “The purpose of INTOSAI professional standards” found here.
Many of the ISSAIs are directly relevant to SAI independence. The most famous are the Lima Declaration of 1977 (ISSAI 1) and the Mexico Declaration on SAI Independence (ISSAI 10). Both set out the fundamental principles of SAI independence.
Links are provided below to the ISSAIs that most directly relate to SAI independence.
- ISSAI 1 – The Lima Declaration
- ISSAI 10 - The Mexico Declaration on SAI Independence
- ISSAI 11 - INTOSAI Guidelines and Good Practices Related to SAI Independence
- ISSAI 12 - Value and Benefits of SAIs - making a difference to the life of citizens
- ISSAI 20 - Principles of Transparency and Accountability
- ISSAI 30 - Code of Ethics
- ISSAI 40- Quality Control for SAIs
- ISSAI 100 - Fundamental Principles of Public Sector Auditing
- ISSAI 200 - Fundamental Principles of Financial Auditing