18) Building an ethical culture in an organisation starts with its leadership. Leaders demonstrate the tone at the top by:

a) setting ethics as an explicit priority;

b) reinforcing this priority by clear, consistent and regular messages;

c) implementing strategies, policies and procedures to promote ethics;

d) leading by example;

e) maintaining high standards of professionalism, accountability and transparency in decision making;

f) encouraging an open and mutual learning environment, where difficult and sensitive questions can be raised and discussed;

g) providing an environment in which staff experience fairness of treatment conducive to good relationships among colleagues;

h) recognising good ethical behaviour, while addressing misconduct;

i) ensuring that ethics, policies and procedures are applied consistently and fairly.


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0318


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