15) A code of ethics or a code of conduct sets out ethical values and principles, and the way a SAI expects its staff to behave, therefore guiding individual behaviour. It is critical that a SAI’s code supports an environment conducive to behaviour consistent with the values and principles expressed in this standard. This includes fostering an understanding that compliance with the SAI’s code means abiding by the spirit and not just the letter of the code.

16) Each SAI sets its code, and policies and procedures in accordance with its culture, and legal and social systems. The level of detail of the code is determined by context and organisational culture. The SAI’s code of ethics may be in a variety of forms or formats. Elements to be considered are: statements about the values that guide conduct, descriptions of the associated expected behaviours, specific examples of ethical dilemmas and sensitive situations, ethical conflict resolution, whistle-blowing procedures, and provisions for dealing with misconduct.

17) Staff are more likely to follow the code if it has been developed in an inclusive and transparent manner.

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