13) To promote and safeguard ethics in every aspect of the organisation and its activities, a SAI implements an ethics control system that includes appropriate specific strategies, policies and procedures to guide, manage and control ethical behaviour. This ethics control system can be designed as a separate set of controls or integrated within the SAI’s overall internal control system.

14) The main components of the ethics control system are:

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