Auditors should comply with the relevant ethical requirements and be independent
Ethical principles should be embodied in an auditor’s professional behaviour. The SAIs should have policies addressing ethical requirements and emphasising the need for compliance by each auditor. Auditors should remain independent so that their reports will be impartial and be seen as such by the intended users.

Auditors can find guidance on independence in the ISSAI 10 – Mexico Declaration on SAI Independence. Guidance on the key ethical principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour are defined in ISSAI 30 – Code of Ethics.


INTOSAI ref. Fundamental Principles of Public-Sector Auditing(pdf) (ISSAI-100).
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