24) Requirements at the level of SAI

a) The SAI shall emphasise, demonstrate, support and promote integrity.

b) The SAI shall ensure that the internal environment is conducive for staff to raise ethical breaches.

c) The SAI shall respond to integrity breaches in a timely and adequate manner.

(parent: 4. [Application Guidance for] Fundamental Ethical Values)

INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0324

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