34) Requirements at the level of SAI

a) The SAI shall be independent as regards its status, mandate, reporting, and management autonomy. The SAI shall have full discretion in the discharge of its functions. This independence shall be prescribed by an appropriate and effective constitutional, legal and regulatory framework. The SAI shall adopt policies for its independent and objective functioning.

b) The SAI shall establish a framework to enable the identification of significant threats to independence and objectivity, and the application of controls to mitigate them, as well as provide guidance and direction for staff in this respect.

c) The SAI shall adopt policies to ensure that audit staff, particularly at senior level, do not develop relationships to audited entities that may put their independence or objectivity at risk.

d) The SAI shall not provide advisory or other non-audit services to an auditee, where such services would include assuming management responsibilities.

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

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