#issai039b - Independence and objectivity
| 9a) Ethical value | Independence and objectivity |
| Summarised guiding principle | 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; |
| Application guidance (parent 4. [Application Guidance for] Fundamental Ethical Values) |
34. Requirements at the level of SAI |
| INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30). |
| #tagcoding hashtag: #issai039b |
- This article in the ISSAI standards
- Also under #issai038 - Fundamental Ethical Values
- Aligned resources
- Comments
- #issai0334 - (Independence and Objectivity) Requirements at the level of SAI
- #issai0335 - (Independence and Objectivity) Requirements at the level of SAI staff
- #issai0336 - (Independence and Objectivity) Application guidance
- #issai0338 - (Independence and objectivity) Application guidance at the level of SAI
- #issai0341 - (Independence and Objectivity) Application guidance at the level of SAI staff
- #issai0343 - Political Neutrality
- #issai0345 - Participation in Auditee's Management
- #issai0346 - Auditing own Work
- #issai0347 - Personal interests
- #issai0348 - Relationships with management or personnel of an auditee or another entity that the SAI has a relationship with
