»» Personal interests

47) Examples of circumstances under which personal interests may impair independence or objectivity are staff:

a) entering into employment negotiations with the auditee or another entity that the SAI has a contractual or other relationship with;

b) being responsible for audit engagements or opinions, the outcome of which can have an impact on the financial or other interests of that individual;

c) engaging in outside business or other non-audit activity with respect to an auditee or another entity that the SAI has a contractual or other relationship with, the outcome of which can have an impact on their financial or other interests;

d) having a direct financial interest in the auditee or in another entity that the SAI has a contractual or other relationship with.


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


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0347


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