9a) Ethical value Professional behavior
Summarised guiding principle to comply with applicable laws, regulations and conventions, and to avoid any conduct that may discredit the SAI;
Application guidance
(parent
4. [Application Guidance for] Fundamental Ethical Values)
59. Requirements at the level of SAI
60. Requirements at the level of SAI staff
61. Application guidance
62. Application guidance at the level of SAI
64. Application guidance at the level of SAI staff

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