INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
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»» Continuing professional development

55) Maintaining and developing professional competence is a key way to keep up with technical, professional and business developments, to respond to a changing environment and increased stakeholders’ expectations. Examples of fields where the SAI may need to invest time and resources to remain current include information technologies, and evolving public sector management and accounting frameworks.

56) A continuous learning environment to support staff in applying and developing their competence is implemented by:

a) initial and continuous training strategies and programmes in key areas for the SAI’s performance;

b) development and updating of manuals and written guidance;

c) coaching, supervision and feedback mechanisms;

d) personal development plans;

e) knowledge-sharing tools, such as Intranet and databases.

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

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