Tag: ethics

The integrity and ethics standards and guidelines of supreme audit institutions (SAIs) have been provided by the International Standards of Supreme Audit Institutions (ISSAI). INTOSAI P1 on the Lima Declaration states that members and auditors of a SAI must have the qualifications and moral integrity required to carry out their duties. ISSAI 100 on Fundamental Principles of Public Sector Auditing states that SAIs need to develop and maintain procedures relevant to organizational ethics and quality control to ensure that the supreme audit institution and its auditors comply with standards, ethics and statutory provisions. Furthermore, ISSAI 130 on the Code of Ethics emphasizes the need for a SAI to implement an ethics control system that comprises specific strategies, policies, and procedures. These practical elements, such as regular ethics training, clear ethical guidelines, and a system for reporting ethical violations, are crucial to guide, manage, and control ethical behaviour, making the implementation of ethics control systems a tangible and effective process. 

Spanish society has undergone major changes over the last 20 years in line with other countries of the European Union. The financial crisis of 2008 strongly impacted the Spanish citizenry, and resulted in the arrival of important and fast changes: political, economic and social changes.

Striving for a high standard of ethical assurance has been deeply rooted as part of daily services in public institutions. Globally, INTOSAI has ISSAI 130 on the Code of Ethics, which underlines the importance of implementing an ethics control system within the SAI. The system does not only carry out ethical requirements but also other programs, such as risk identification, analysis, mitigation, educational support, assessment of misconduct allegations, and suspect protection. SAIs worldwide vie to initiate a satisfactory management climate and proactively ensure the expected morality. Invariably, SAI Indonesia believes in honouring these values. 

The importance of ethics in government programs has been highlighted in multiple Australian National Audit Office (ANAO) audits, particularly those examining procurement and grants administration. The lack of adequate documentation and records to support the rationale for decisions made and actions undertaken by audited entities is a consistent theme.

To promote a culture of ethics, probity, and transparency in public administration, the Supreme Audit Institution (SAI) of Guatemala recently released a mobile app, available for iOS and Android, which enables citizens themselves to…

Guatemala’s General Comptroller of Accounts has declared 2021 the Year of Ethics and Probity in accordance with the Institutional Code of Ethics, which seeks to eliminate corruption from public service. This year marks the bicentennial of independence for Guatemala and Central America, and…

The Romanian Court of Accounts has adopted new Methodological Norms in the field of public procurement and has recently published guidelines on public procurement and sectoral procurement examination on the institution’s website. The guidelines act as a work tool for staff having field control competencies. The guidelines have been drafted in keeping with the…

A new Code of Ethics was adopted at the XXII INCOSAI in Abu Dhabi. The new Code responds to needs of the current public auditing environment. Ethical behavior is of key importance to Supreme Audit Institutions (SAIs) in establishing a positive reputation and building trust with stakeholders. A code of ethics provides SAIs (and staff) a set of values and principles…