SAIs should establish and maintain appropriate procedures for ethics and quality control

Each SAI should establish and maintain procedures for ethics and quality control on an
organisational level that will provide it with reasonable assurance that the SAI and its personnel are complying with professional standards and the applicable ethical, legal and regulatory requirements. ISSAI 30 – Code of Ethics and ISSAI 40 – Quality Control for SAIs contain guidance in this regard. The existence of these procedures at SAI level is a prerequisite for applying or developing national standards based on the Fundamental Auditing Principles.


INTOSAI ref. Fundamental Principles of Public-Sector Auditing(pdf) (ISSAI-100).
#tagcoding hashtag: #issai135


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