International Anti-Corruption Commitments

Title of the document

Mexico Declaration on Supreme Audit Institutions Independence (https://www.eurosai.org/en/databases/products/Mexico-Declaration-on-SAI-Independence-ISSAI-10/)

Issuing body

International Organisation of Supreme Audit Institutions

Brief description

The declaration recognised eight core principles, which flow from the Lima Declaration of Guidelines on Auditing Precepts of 1977, as essential requirements of proper public sector auditing

Relevant excerpts

Principle 1: The existence of an appropriate and effective constitutional/statutory/legal framework and of de facto application provisions of this framework.

Principle 2: The independence of SAI heads and members (of collegial institutions), including security of tenure and legal immunity in the normal discharge of their duties.

Principle 3: A sufficiently broad mandate and full discretion, in the discharge of SAI functions.

Principle 4: SAIs should have adequate powers to obtain timely, unfettered, direct, and free access to all the necessary documents and information, for the proper discharge of their statutory responsibilities.

Principle 5: SAIs should not be restricted from reporting the results of their audit work. They should be required by law to report at least once a year on the results of their audit work.

Principle 6: The freedom to decide the content and timing of audit reports and to publish and disseminate them

Principle 7: The existence of effective follow-up mechanisms on SAI recommendations

Principle 8: Financial and managerial/administrative autonomy and the availability of appropriate human, material, and monetary resources