In order to promote ethics as a pillar of the Supreme Audit Institutions (SAI), the Task Force on Audit and Ethics (TFA&E) of EUROSAI makes its Guide for Supreme Audit Institutions for Implementing ISSAI 30 (INTOSAI Code of Ethics) available to the SAI community.
The INTOSAI Code of Ethics (ISSAI 130) provides SAIs and the personnel working for them with a set of values and principles on which to base their ethical behavior. In that sense, it states that the decisions of SAIs and their personnel must be based on five fundamental ethical values:
- Integrity: to act with honesty, reliability, good faith and in the public interest;
- Independence and objectivity: to be free from circumstances or influences that compromise, or may be seen to compromise, professional judgment, and to act impartially and objectively;
- Competence: to acquire and maintain the appropriate knowledge and skills for the position, and act in accordance with applicable standards, and with due care;
- Professional Behavior: to comply with applicable laws, regulations and conventions, and to avoid any conduct that may discredit the SAI; and
- Confidentiality and transparency: to adequately protect information, balancing this with the need for transparency and accountability.
In accordance with the above, the Guide for Supreme Audit Institutions for Implementing ISSAI 30 (INTOSAI Code of Ethics) aims to provide practical guidelines for SAIs to apply ISSAI 30, including some practical tools that they can use.
Below, you can refer to the indicated Guide: