»» Political neutrality

43) Notwithstanding the organisational safeguards in place to minimise political pressure, a SAI’s leadership and staff are responsible for identifying situations where personal political views may impair their independence or objectivity, and where their political views and activities may put the reputation of the SAI and the credibility of its work at risk.


44) Involvement in political activities may impact the ability of a SAI’s leadership or staff to discharge their professional duties impartially. Even where they are allowed to be affiliated with and to participate in such activities, they need to be aware that these situations may lead to professional conflicts. Independence in appearance is as important as independence in fact: participation in public political activities, public expression of political views or candidacy for election to public office may be perceived by stakeholders as having an impact on a SAI’s ability to form unbiased judgements.


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


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0343


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