THE ‘P’ INITIATIVE Updating the content and presentation of the INTOSAI Principles

The INTOSAI-Ps address the role and function of the legal, institutional and organisational frameworks for SAIs, and set the principles that form their basis. This is how the INTOSAI supports SAIs, legislators and governments in establishing relations, setting out the values and benefits of SAIs, and demonstrating their contribution to improving the overall system of public accountability.

The Final report on the review and analysis of the IFPP identified a high degree of overlap between the INTOSAI-Ps, notably INTOSAI-P 1 The Lima Declaration; INTOSAI-P 10 Mexico Declaration on SAI Independence; INTOSAI-P 12 The Value and Benefits of Supreme Audit Institutions making a difference to the lives of citizens; and INTOSAI-P 20 Principles of Transparency and Accountability. These important documents need to be consolidated into a clear set of INTOSAI Principles for the IFPP.

The ‘P’ initiative will progress in two steps:

Step 1: an analysis of how the INTOSAI-P 1 The Lima Declaration is used in the INTOSAI community in order to determine how this important historical document can best be treated in the consolidation of the INTOSAI-Ps. If changes in the content or status of INTOSAI-P 1 are required, the FIPP will propose an update to this SDP allowing the PSC Steering Committee and Governing Board to consider the matter before any further steps related to INTOSAI-P 1 can be taken.

Step 2: will be a process to revise the INTOSAI-Ps to achieve a clear set of INTOSAI Principles.

The Core Group, consisting of the Goal Chairs,  PFAC, CBC, KSC and PSC, the INTOSAI General Secretariat and FIPP have developed a concept paper describing the scope, approach and outcome of the ‘P’ initiative.

THE ‘P’ INITIATIVE Updating the content and presentation of the INTOSAI Principles

Responsible Goal Chair:
Project group:
FIPP LO: