64) Staff need to be aware of the SAI’s policies and procedures relating to professional behaviour, of the applicable professional standards and of the laws, regulations and conventions of the society in which they reside, all of which bind them within and outside the working environment.

65) In that context, staff need to understand the impact of their actions on the SAI’s credibility and to consider how their behaviour, both within and outside the working environment, may be perceived by colleagues, family and friends, auditees, the media and others. While expectations of what constitutes acceptable professional behaviour may differ depending on whether one is inside or outside the workplace, staff need to consider stakeholders’ expectations along with the SAI’s mandate when determining a course of action. A Staff member’s position within the SAI is an important part of this consideration.

66) The expectations of stakeholders may vary depending on the regulations and conventions of the society in which SAI staff reside. However, common expectations include acting according to ethical values, adhering to the legal and regulatory framework in place, not misusing their position, applying diligence and care in performing their work and acting appropriately when dealing with others.

67) Staff apply appropriate prudence and care in order that their actions or opinions do not compromise or discredit the SAI and its work, for example when using social media.

68) If a particular course of action is legally permitted but does not meet the standard of professional behaviour, staff avoid that course of action.

69) Staff need to cooperate by sharing relevant knowledge and information within the organisation.

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

INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0364

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