APPLICATION GUIDANCE AT THE LEVEL OF SAI

52) Stakeholders’ trust in a SAI’s judgements, and the credibility of those judgements, rely on work being performed competently. Thus, a SAI must assemble the appropriate competences needed as well as provide support to continuing professional development.



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


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0352


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