International Anti-Corruption Commitments

Title of the document

Code of ethics for supreme audit institutions (http://www.klsh.org.al/web/issai_30_english_3173.pdf)

Issuing body

International Organisation of Supreme Audit Institutions

Brief description

The code provides SAIs and the staff working for them with a set of values and principles on which to base behaviour.

Relevant excerpts

This Code is based on five fundamental values. These values, and the respective summarised guiding principles, follow:

(a) Integrity – to act honestly, reliably, in good faith and in the public interest;

(b) Independence and objectivity – to be free from circumstances or influences that compromise, or may be seen as compromising, professional judgement, and to act in an impartial and unbiased manner;

(c) Competence – to acquire and maintain knowledge and skills appropriate for the role, and to act in accordance with applicable standards, and with due care;

(d) Professional behaviour – to comply with applicable laws, regulations and conventions, and to avoid any conduct that may discredit the SAI;

(e) Confidentiality and transparency – to appropriately protect information, balancing this with the need for transparency and accountability.