41) Common situations where threats to independence and objectivity may appear are described below.

42) SAIs and staff need to be aware that the significance of those threats needs to be assessed in each particular case. Decision should be taken according to the SAI’s framework, considering the specific circumstances of the case, possible consequences, and ensuring consistency with the values and principles at stake.

Situations where threats to independence and objectivity may appear

49) Staff are expected to prevent or avoid threats to independence or objectivity. When any uncertainty exists about an independence or objectivity issue, or the way to resolve it, and before reporting on that, SAI staff are advised to consult with the ethics advisor or other appropriate parties to help them assess the significance of the threat and determine an appropriate means of mitigation.

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

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