issai 10

About this deck

This deck includes 16 flashcards covering mexico declaration, sai independence, sai heads, and related concepts. Use it to review key History ideas, focus on weak cards, and prepare for your exam with StudyLess.

1. 01

   What is required for SAI independence according to Principle 1?

   An appropriate and effective constitutional/statutory/legal framework and de facto application provisions.

2. 02

   What does applicable legislation specify regarding SAI heads and members (Principle 2)?

   Conditions for appointments, reappointments, employment, removal, and retirement.

3. 03

   What are the conditions for appointments of SAI heads/members to ensure independence (Principle 2)?

   Appointed/removed by a process ensuring independence from the Executive, given sufficiently long and fixed terms, and immune to prosecution for acts in the normal discharge of duties.

4. 04

   What should SAIs be empowered to audit according to Principle 3?

   Use of public monies, resources, or assets; collection of revenues; legality and regularity of accounts; quality of financial management and reporting; and economy, efficiency, and effectiveness of operations.

5. 05

   What are SAIs free from regarding audit issues and planning (Principle 3)?

   Direction or interference from the Legislature or the Executive.

6. 06

   What is required for SAIs regarding access to information (Principle 4)?

   Adequate powers to obtain timely, unfettered, direct, and free access to all necessary documents and information.

7. 07

   What is the right and obligation of SAIs regarding reporting on their work (Principle 5)?

   SAIs should not be restricted from reporting audit results and are required by law to report at least annually.

8. 08

   What freedom do SAIs have regarding audit reports (Principle 6)?

   Freedom to decide the content and timing of reports, and to publish and disseminate them.

9. 09

   What is the existence of effective follow-up mechanisms on SAI recommendations (Principle 7)?

   SAIs submit reports for review and follow-up, and have internal systems to ensure audited entities address recommendations.

10. 10

    What resources should SAIs have available according to Principle 8?

    Necessary and reasonable human, material, and monetary resources, without control or direction from the Executive.

11. 11

    Who is responsible for ensuring SAIs have proper resources (Principle 8)?

    The Legislature or one of its commissions.

12. 12

    What was INTOSAI-P 10 formerly known as?

    ISSAI 10: Mexico Declaration on SAI Independence

13. 13

    When was the Mexico Declaration on SAI Independence endorsed?

    2007

14. 14

    When was the preamble of the Mexico Declaration amended?

    2018

15. 15

    What is the role of Supreme Audit Institutions (SAIs) recognized by the UNGA?

    Promoting efficiency, accountability, effectiveness, and transparency of public administration for national development and internationally agreed development goals.

16. 16

    What is the purpose of the Mexico Declaration on SAI Independence?

    To adopt, publish, and distribute the document on SAI Independence.