UN General Assembly adoption of Resolution on Auditor Independence
The UN General Assembly Resolution represents a significant milestone for Supreme Audit Instituions and the work of INTOSAI. Therein, the General Assembly for the first time expressly recognizes that:
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SAIs can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence; and also recognizes the
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Important role of SAIs in promoting the efficiency, accountability, effectiveness and transparency of public administration, which is conducive to the achievement of national development objectives and priorities as well as the internationally agreed development goals, including the Millennium Development Goals.
The UN Member States also take note with appreciation of the
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Work of INTOSAI in promoting greater efficiency, accountability, effectiveness, transparency and efficient and effective receipt and use of public resources for the benefit of citizens; and of the
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Mexico and Lima Declarations.
The UN General Assembly encourages Member States to:
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Apply, consistent with their national institutional structures, the principles set out in those Declarations, and also encourages the
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Member States and relevant United Nations institutions to continue and to intensify their cooperation with INTOSAI, including in capacity-building, in order to promote
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good governance by ensuring efficiency, accountability, effectiveness and transparency through strengthened supreme audit institutions.
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