APPLICATION GUIDANCE AT THE LEVEL OF SAI

26) To promote integrity, a SAI implements and maintains an ethics control system, consisting of a well-balanced set of measures and controls. The “Overall responsibilities of Supreme Audit Institutions” section of this standard describes the main components that are relevant to the SAI at the organisational level.


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


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0326


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