71) Requirements at the level of SAI staff

a) SAI staff shall be aware of the legal obligations and of the SAI’s policies and guidelines concerning both confidentiality and transparency.

b) SAI staff shall not disclose any information acquired as a result of their work without proper and specific authority, unless there is a legal or professional right or duty to do so.

c) SAI staff shall not use confidential information for personal gain or for gain of third parties.

d) SAI staff shall be alert to the possibility of inadvertent disclosure to third parties of confidential information.

e) SAI staff shall maintain professional confidentiality during and after termination of employment.

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

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