Issai 30 - Code of Ethics
ISSAI 30
The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org
INTOSAI
Code of Ethics
I NT OS AI P r ofe ss i o n a l S t an d ar ds Co m mi t te e
PSC-Secretariat Rigsrevisionen • Landgreven 4 • P.O. Box 9009 • 1022 Copenhagen K • Denmark Tel.:+45 3392 8400 • Fax:+45 3311 0415 •E-mail: info@rigsrevisionen.dk
INTOSAI
EXPERIENTIA MUTUA OMNIBUS PRODEST
EXPERIENTIA MUTUA
OMNIBUS PRODEST
INTOSAI General Secretariat - RECHNUNGSHOF (Austrian Court of Audit) DAMPFSCHIFFSTRASSE 2 A-1033 VIENNA AUSTRIA Tel.: ++43 (1) 711 71 • Fax: ++43 (1) 718 09 69 E-MAIL: intosai@rechnungshof.gv.at; WORLD WIDE WEB: http://www.intosai.org
Table of Contents
Chapter 1 ..................................................................................... 4
Introduction..................................................................................... 4
Chapter 2 ..................................................................................... 5
Integrity ........................................................................................... 5
Chapter 3 ..................................................................................... 5
Independence, Objectivity and Impartiality .................................... 5
Chapter 4 ..................................................................................... 6
Professional Secrecy ....................................................................... 6
Chapter 5 ..................................................................................... 6
Competence ..................................................................................... 6
Glossary ...................................................................................... 7
3
Chapter 1
Introduction
Concept, Background and Purpose of the Code of Ethics
1. INTOSAI has
The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org
INTOSAI
Code of Ethics
I NT OS AI P r ofe ss i o n a l S t an d ar ds Co m mi t te e
PSC-Secretariat Rigsrevisionen • Landgreven 4 • P.O. Box 9009 • 1022 Copenhagen K • Denmark Tel.:+45 3392 8400 • Fax:+45 3311 0415 •E-mail: info@rigsrevisionen.dk
INTOSAI
EXPERIENTIA MUTUA OMNIBUS PRODEST
EXPERIENTIA MUTUA
OMNIBUS PRODEST
INTOSAI General Secretariat - RECHNUNGSHOF (Austrian Court of Audit) DAMPFSCHIFFSTRASSE 2 A-1033 VIENNA AUSTRIA Tel.: ++43 (1) 711 71 • Fax: ++43 (1) 718 09 69 E-MAIL: intosai@rechnungshof.gv.at; WORLD WIDE WEB: http://www.intosai.org
Table of Contents
Chapter 1 ..................................................................................... 4
Introduction..................................................................................... 4
Chapter 2 ..................................................................................... 5
Integrity ........................................................................................... 5
Chapter 3 ..................................................................................... 5
Independence, Objectivity and Impartiality .................................... 5
Chapter 4 ..................................................................................... 6
Professional Secrecy ....................................................................... 6
Chapter 5 ..................................................................................... 6
Competence ..................................................................................... 6
Glossary ...................................................................................... 7
3
Chapter 1
Introduction
Concept, Background and Purpose of the Code of Ethics
1. INTOSAI has