PRINCIPLE 10: Complying with the SAI’s Code of Ethics

  1. SAIs should apply a code of ethics1 that is consistent with their mandate and appropriate for their circumstances, for example ISSAI 130 Code of Ethics.
  2. SAIs should apply high standards of integrity and ethics as expressed in a code of conduct.2
  3. SAIs should institute appropriate policies and processes to ensure awareness of and adherence to the requirements of the code of conduct within the SAI.
  4. SAIs should publish their core values and commitment to professional ethics.
  5. SAIs should apply their core values and commitment to professional ethics in all aspects of their work, in order to serve as an example.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
#tagcoding hashtag: #issai01210

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