8) For the purpose of this Code:

a) Ethical values are the concepts of what is important and therefore should drive SAIs and SAIs’ staff decisions.

b) Ethical principles guide how these values should be carried out in practice and, therefore, what should be appropriate behaviour.


9) This Code is based on five fundamental values. These values, and the respective summarised guiding principles, follow:

a) Integrity – to act honestly, reliably, in good faith and in the public interest;

b) Independence and objectivity – to be free from circumstances or influences that compromise, or may be seen as compromising, professional judgement, and to act in an impartial and unbiased manner;

c) Competence – to acquire and maintain knowledge and skills appropriate for the role, and to act in accordance with applicable standards, and with due care;

d) Professional behavior – to comply with applicable laws, regulations and conventions, and to avoid any conduct that may discredit the SAI;

e) Confidentiality and transparency – to appropriately protect information, balancing this with the need for transparency and accountability.


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai038


en en.gif
fr fr.gif
nl nl.gif