Documents
This website provides information on INTOSAI's basic documents (Statutes, Strategic Plan etc.) and audit-related documents that were adopted by the INTOSAI Congresses.
Access to internal documents/drafts is restricted to INTOSAI members. You need a username and password.
| INTOSAI–P 1 – Declaration of Lima (former ISSAI 1) |
As the Magna Carta of external government audit, the Lima and Mexico Declarations define the prerequisites for its independent and effective functioning. Already in the wake of the adoption of the “Lima Declaration” in 1977, INTOSAI set the goal to determine the principle of independence and the precepts of external government audit in methodological and professional terms. |
| INTOSAI–P 10 – Mexico Declaration on SAI Independence (former ISSAI 10) |
| 30 years later in the “Mexico Declaration”, the XIX Congress of INTOSAI (2007, Mexico) defined these precepts in more concrete terms and identified eight pillars for the independence of external government audit. |
www.issai.org (The INTOSAI Framework of Professional Pronouncements)
www.issai.org (The INTOSAI Framework of Professional Pronouncements)
www.issai.org (The INTOSAI Framework of Professional Pronouncements)
| INTOSAI Statutes (@ October 2025) |
| INTOSAI Strategic Plan 2023–2028 (update 04/2023 – revised organization chart) |
| INTOSAI Performance and Accountability Report (PAR) 2022 |
| INTOSAI Communication Strategy 2023–2028 |
| UN Resolution A/66/209 – 2011 |
| Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions |
| UN Resolution A/69/228 – 2014 |
| Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions |
| UN Resolution A/69/327 – 2015 |
| Promoting inclusive and accountable public services for sustainable development |
| UN Resolution A/79/231 – 2024 |
| Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions |
| 40 Years "Lima Declaration" (1977–2017) |
| 50 Years of INTOSAI (1953–2003) |
| 60 Years INTOSAI – 50 Years General Secretariat (1953/1963–2013) • Timeline |
| Global Trend Report — Navigating Global Trends |
Quality Assurance Mechanism for Material within the INTOSAI Framework of Professional Pronouncements
Quality Assurance Mechanism for Material outside the INTOSAI Framework of Professional Pronouncements