»» Auditing own work

46) Circumstances related to staff members’ previous work that may impair their independence or objectivity are, among others:

a) having been personally involved in the specific activity becoming the subject matter of the audit;

b) having recently been an employee of the auditee;

c) having recently audited the same subject matter when working for a different audit organisation.


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


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0346


en en.gif
fr fr.gif
nl nl.gif