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
35. Requirements at the level of SAI staff
36. Application guidance
38. Application guidance at the level of SAI
41. Application guidance at the level of SAI staff
Situations where threats to independence and objectivity may appear:


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai039b


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