ISSAI - 130 - Code of Ethics
ISSAI 130 is addressed to Head of SAIs, Executive officers, individual auditors and all individuals working for or on behalf of the SAI who are involved in audit work
The independence, powers and responsibilities of the public sector auditor place high ethical demands on the SAI and the staff they employ or engage for audit work. A code of ethics for auditors in the public sector should consider the ethical requirements of civil servants in general and the particular requirements of auditors, including the latter’s professional obligations.
Due to national differences of culture, language, and legal and social systems, it is the responsibility of each SAI to develop its own Code of Ethics, which best fits its own environment. Preferably these national Codes of Ethics should clarify the ethical concepts.
The INTOSAI Code of Ethics is intended to constitute a foundation for the national Codes of Ethics. Each SAI has the responsibility to ensure that all its auditors acquaint themselves with the values and principles contained in the national Code of Ethics and act accordingly.
The ISSAI 130 is based on five fundamental principles: integrity; independence and objectivity; competence; professional behaviour; confidentiality and transparency.
- Formerly known as ISSAI 30
- First version adopted in 1998
- Current version endorsed in 2016
- With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled as ISSAI 130 with editorial changes in 2019