INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
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»» Relationships with management or personnel of an auditee or another entity that the SAI has a contractual or other relationship with

48) Close private or professional relationships with an auditee or another entity that a SAI has a contractual or other relationship with, or relationships that can result in undue influence on the part of someone outside the SAI, may impair the independence or objectivity of staff. This may occur, for example, when a SAI staff member:

a) has a close or long personal or professional association with managers or staff who have an influential position in an auditee or another entity that the SAI has a contractual or another relationship with;

b) has a close family member or friend who is a manager or employee with an influential position in an auditee or another entity that the SAI has a contractual or another relationship with;

c) accepts gifts, gratuities or preferential treatment from managers or employees of an auditee or another entity that the SAI has a contractual or another relationship with.


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




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