The document outlines the code of ethics for the Department of the Auditor General of Pakistan (DAGP). It discusses DAGP's role in ensuring integrity and safeguarding government assets. The code of ethics emphasizes key values for DAGP auditors such as trust, confidence, credibility, integrity, independence, confidentiality, competence, and political neutrality. It states auditors must conduct themselves and audits with the highest standards of behavior, independence from audited entities, and competence in applicable standards.