Wikinetix

Select the tab for application guidance for each of the fundamental ethical values.

(Application Guidance for) Integrity
24. Requirements at the level of SAI
25. Requirements at the level of SAI staff
26. Application guidance at the level of SAI
27. Application guidance at the level of SAI staff

• 28. Integrity vulnerablities
• 30. Staff responsabilities towards SAI’s integrity

(Application Guidance for) Independence and Objectivity
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

• 43. Political Neutrality
• 45. Participation in Auditee's Management
• 46. Auditing own Work
• 47. Personal interests
• 48. Relationships with management or personnel of an auditee or another entity that the SAI has a contractual or other relationship with

(Application Guidance for) Competence
50. Requirements at the level of SAI
51. Requirements at the level of SAI staff
52. Application guidance at the level of SAI

• 53. Assembling the appropriate competences
• 55. Continuing Professional Development

57. Application guidance at the level of SAI staff

(Application Guidance for) Professional Behavior
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

(Application Guidance for) Confidentiality and Transparency
70. Requirements at the level of SAI
71. Requirements at the level of SAI staff
72. Application guidance at the level of SAI
74. Application guidance at the level of SAI staff

• #issai03 - Code of Ethics
  • 1. Preamble
  • 2. Overall Approach to Ethical Behavior
  • 3. Overall Responsabilities of SAIs
  • 4. [Application Guidance for] Fundamental Ethical Values

This article in other languages:

• In French: 4. [Guide d'application pour] Valeurs éthiques fondamentales
• In Dutch: 4. [Toepassingsleidraad voor] Fundamentele ethische waarden