35) Requirements at the level of SAI staff

a) SAI staff shall be free of impairments to independence and objectivity, whether real or perceived, that result from political bias, participation in management, self-review, financial or other personal interest, or relationships with, or undue influence from, others. For this purpose SAI staff shall:

I. maintain independence from political influence and be free from political bias;

II. not be involved in the auditee management’s decision-making;

III. not audit their own work;

IV. avoid auditing entities in which they have recently been employed, without appropriate safeguards;

V. avoid circumstances where personal interests could impact decisionmaking;

VI. avoid circumstances where relationships with the management or personnel of the auditee or other entities could impact decision-making;

VII. refuse gifts, gratuities or preferential treatment that could impair independence or objectivity.

b) SAI staff shall identify possible threats and situations in which their independence or objectivity may be impaired.

c) SAI staff shall inform the management about any pre-existing relevant relationships and situations that may present a threat to independence or objectivity.

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

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