70) Requirements at the level of SAI

a) The SAI shall balance the confidentiality of audit-related and other information with the need for transparency and accountability.

b) The SAI shall establish an adequate system for maintaining confidentiality as needed, especially with regard to sensitive data.

c) The SAI shall provide that any parties contracted to carry out work for the SAI are subject to appropriate confidentiality agreements.

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

INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
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