APPLICATION GUIDANCE AT THE LEVEL OF SAI

62) To promote the highest standard of professional behaviour and to identify activities that are inconsistent with that standard, the SAI provides guidance on expected behaviour and implements controls to monitor, identify and resolve inconsistencies. Key policies and controls are included in the ethics control system described in the [[|“Overall responsibilities of Supreme Audit Institutions” section of this Code.


63) The leadership of a SAI promotes professional behaviour by adhering to the policies and procedures in place and setting an example.


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


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0362


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