a) The SAI shall adopt and implement a code of ethics consistent with this standard and shall make it public.

b) The SAI shall emphasise the importance of ethics and promote an ethical culture in the organisation.

c) The SAI’s leadership shall set the tone at the top by its actions and example, acting consistently with the ethical values.

d) The SAI shall require all staff to always engage in conduct consistent with the values and principles expressed in the code of ethics, and shall provide guidance and support to facilitate their understanding. The SAI shall require that any party it contracts to carry out work on its behalf commit to the SAI’s ethical requirements.

e) The SAI shall implement an ethics control system to identify and analyse ethical risks, to mitigate them, to support ethical behaviour, and to address any breach of ethical values, including protection of those who report suspected wrongdoing.

f) The SAI shall establish procedures to address identified conflicts between its ethical requirements and the standards of professional bodies that the SAI staff may be a member of.

INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
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