19) Clear communication is necessary to increase staff’s awareness and understanding of the code of ethics. This can include educating staff on promoting the SAI’s values and addressing ethical dilemmas, by offering workshops and training, leadership engagement, and disseminating ethics topics and good practices.

20) Although ethical behaviour is primarily the responsibility of staff, SAIs can support staff by assigning responsibilities to ethics advisors (in some cases operating as ethics committees, integrity coordinators, ethics officers, or counsellors) to give advice on specific issues. Confidentiality and a defined due process are critical elements for the effective use of this assistance.

INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0319

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