INTOSAI ref. Principles of Transparency and Accountability(pdf) (ISSAI-P 20).
#tagcoding hashtag: #issai024

PRINCIPLE 4

SAIs apply high standards of integrity and ethics for staff of all levels

  • SAIs have ethical rules or codes, policies and practices that are aligned with ISSAI 130 - Code of Ethics.
  • SAIs prevent internal conflicts of interest and corruption and ensure transparency and legality of their own operations.
  • SAIs actively promote ethical behaviour throughout the organisation.
  • The ethical requirements and obligations of auditors, magistrates (in the Court model), civil servants or others are made public.




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