#issai0346 - Auditing own Work
»» 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 |
- The Functions of public-sector entities
- This article in the ISSAI standards
- Also under #issai039b - Independence and objectivity
- Aligned resources
- Comments
Public-sector entities may be active in these areas (divisions of the Classification of the Functions of Government (COFOG)):