SlideShare a Scribd company logo
1
Department of the
Auditor General of
Pakistan
Code of Ethics
2
Department of the
Auditor General of
Pakistan
A SPECIAL ROLE in ensuring the INTEGRITY
of the operations of the Government of
Pakistan and in SAFEGAURDING ITS ASSETS…
3
Learning Objective
As a result of this module you
will have an understanding of
DAGP’s Code of Ethics with a
particular focus on how to
foster the values and attitudes
in all work done and in
relationships with audit entities.
4
Department of the
Auditor General of
Pakistan
Trust
Confidence
Credibility
Integrity
Independence
Confidentiality
Competence
DAGP’s Vision,
Mission
And Values
5
Department of the
Auditor General of
Pakistan
Auditors work in Teams
DAGP Auditing Standards
Complete and thorough
check of entity according
to the audit program.
Use professional
judgment
Take appropriate action
against Fraud.
6
Rate DAGP:
 Trust and Confidence by Public and
Legislators
 Credibility with Entities and Legislators
 Integrity
 Independence
 Political Neutrality
Group Discussion 2.1: DAGP and Ethics
7
The Independence, powers and responsibilities
of the public-sector Auditor place high ethical
demands on DAGP and its staff.
Professional Obligations
8
Professional
Obligations
Auditors should conduct themselves in a manner
that promotes
cooperation and good relations among
themselves and within
the profession.
9
INTEGRITY
Integrity is the core value. Auditors have a duty
to adhere to high standards of behaviour in the
course of their work and in relationships with
entity management and staff.
10
INDEPENDENCE
INDEPENDENCE FROM AUDITED ENTITY
AND OTHER OUTSIDE INTEREST GROUPS
IS INDISPENSIBLE…
NOT ONLY IN FACT BUT ALSO IN
APPEARANCE.
11
Political Neutrality
Auditors should avoid all
relationships that may influence,
compromise or threaten the ability
of auditors to act.
Avoid conflict of interest.
12
Competence
Auditors should know and follow
applicable auditing, accounting, and
financial management standards,
policies, procedures and practices.
They must also possess a good
understanding of constitutional,
legal and institutional principles and
standards governing the entity.
13
Security of the Auditor
Auditors must have
the freedom to
carry out audits in
a conscientious
and thorough
manner without
fear of
intimidation or
threat.
14
End of Presentation

More Related Content

Similar to 02-DAGP Code of Ethics.ppt

IFAC-MIA Malaysia quality assurance workshop
IFAC-MIA Malaysia quality assurance workshopIFAC-MIA Malaysia quality assurance workshop
IFAC-MIA Malaysia quality assurance workshop
International Federation of Accountants
 
CIA Exam Part 1 - Summary Notes Handouts.pdf
CIA Exam Part 1 - Summary Notes Handouts.pdfCIA Exam Part 1 - Summary Notes Handouts.pdf
CIA Exam Part 1 - Summary Notes Handouts.pdf
Manna Mahadi
 
Ethics: Real Life Application of the AICPA Code of Professional Conduct
Ethics: Real Life Application of the AICPA Code of Professional ConductEthics: Real Life Application of the AICPA Code of Professional Conduct
Ethics: Real Life Application of the AICPA Code of Professional Conduct
McKonly & Asbury, LLP
 
Attock Petroleum
Attock PetroleumAttock Petroleum
Attock Petroleum
Muhammad Khan
 
Corp Gov ppt_ Dr. Shreyas Vyas.pptx
Corp Gov ppt_ Dr. Shreyas Vyas.pptxCorp Gov ppt_ Dr. Shreyas Vyas.pptx
Corp Gov ppt_ Dr. Shreyas Vyas.pptx
ShreyasVyas9
 
Quality Control of an Audit of Financial Statements
Quality Control of an Audit of Financial StatementsQuality Control of an Audit of Financial Statements
Quality Control of an Audit of Financial Statements
Dr. Soheli Ghose Banerjee
 
Sui Southern Gas Company (SSGC) Project Report
Sui Southern Gas Company (SSGC) Project ReportSui Southern Gas Company (SSGC) Project Report
Sui Southern Gas Company (SSGC) Project Report
Tariq Mehmood
 
2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)
2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)
2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)
Uto Ukpanah
 
PRIVATE SECTOR CODE -2016
PRIVATE SECTOR CODE -2016PRIVATE SECTOR CODE -2016
PRIVATE SECTOR CODE -2016
magus67
 
Managing-the-internal-audit-activity.pptx
Managing-the-internal-audit-activity.pptxManaging-the-internal-audit-activity.pptx
Managing-the-internal-audit-activity.pptx
PamelaAbegailMonsant2
 
Company profile miresco sdn bhd
Company profile  miresco sdn bhd Company profile  miresco sdn bhd
Company profile miresco sdn bhd
KASMURI HASSAN
 
Aliaa
AliaaAliaa
Aliaa
samielahi
 
Evaluate the process of performance appraisals and reward policy of AKH Fashi...
Evaluate the process of performance appraisals and reward policy of AKH Fashi...Evaluate the process of performance appraisals and reward policy of AKH Fashi...
Evaluate the process of performance appraisals and reward policy of AKH Fashi...
Md. Shahadat Hossain
 
NCV 3 Project Management Hands-On Support Slide Show - Module 3
NCV 3 Project Management Hands-On Support Slide Show - Module 3NCV 3 Project Management Hands-On Support Slide Show - Module 3
NCV 3 Project Management Hands-On Support Slide Show - Module 3
Future Managers
 
Power Finance corporation Code of Conduct and CSR
Power Finance corporation Code of Conduct and CSRPower Finance corporation Code of Conduct and CSR
Power Finance corporation Code of Conduct and CSR
Senaritra Chowdhury
 
Which of the following are principles of the AICPA Code of Professio.pdf
Which of the following are principles of the AICPA Code of Professio.pdfWhich of the following are principles of the AICPA Code of Professio.pdf
Which of the following are principles of the AICPA Code of Professio.pdf
aminbijal86
 
governance-principles-boards-public-sector-aus_april-2016
governance-principles-boards-public-sector-aus_april-2016governance-principles-boards-public-sector-aus_april-2016
governance-principles-boards-public-sector-aus_april-2016
Sonia Beth Berry
 
Creative Performance Audit
Creative Performance AuditCreative Performance Audit
Creative Performance Audit
Humanology
 
PART II INTERNAL AUDITING in local government.ppt
PART II  INTERNAL AUDITING in local government.pptPART II  INTERNAL AUDITING in local government.ppt
PART II INTERNAL AUDITING in local government.ppt
CamellaCandon
 
External quality assessment presentation august 29 2013
External quality assessment presentation august 29 2013External quality assessment presentation august 29 2013
External quality assessment presentation august 29 2013
Jerry Montes
 

Similar to 02-DAGP Code of Ethics.ppt (20)

IFAC-MIA Malaysia quality assurance workshop
IFAC-MIA Malaysia quality assurance workshopIFAC-MIA Malaysia quality assurance workshop
IFAC-MIA Malaysia quality assurance workshop
 
CIA Exam Part 1 - Summary Notes Handouts.pdf
CIA Exam Part 1 - Summary Notes Handouts.pdfCIA Exam Part 1 - Summary Notes Handouts.pdf
CIA Exam Part 1 - Summary Notes Handouts.pdf
 
Ethics: Real Life Application of the AICPA Code of Professional Conduct
Ethics: Real Life Application of the AICPA Code of Professional ConductEthics: Real Life Application of the AICPA Code of Professional Conduct
Ethics: Real Life Application of the AICPA Code of Professional Conduct
 
Attock Petroleum
Attock PetroleumAttock Petroleum
Attock Petroleum
 
Corp Gov ppt_ Dr. Shreyas Vyas.pptx
Corp Gov ppt_ Dr. Shreyas Vyas.pptxCorp Gov ppt_ Dr. Shreyas Vyas.pptx
Corp Gov ppt_ Dr. Shreyas Vyas.pptx
 
Quality Control of an Audit of Financial Statements
Quality Control of an Audit of Financial StatementsQuality Control of an Audit of Financial Statements
Quality Control of an Audit of Financial Statements
 
Sui Southern Gas Company (SSGC) Project Report
Sui Southern Gas Company (SSGC) Project ReportSui Southern Gas Company (SSGC) Project Report
Sui Southern Gas Company (SSGC) Project Report
 
2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)
2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)
2016 ICSAN MCPE Understanding the Financial Reporting Council (FRC)
 
PRIVATE SECTOR CODE -2016
PRIVATE SECTOR CODE -2016PRIVATE SECTOR CODE -2016
PRIVATE SECTOR CODE -2016
 
Managing-the-internal-audit-activity.pptx
Managing-the-internal-audit-activity.pptxManaging-the-internal-audit-activity.pptx
Managing-the-internal-audit-activity.pptx
 
Company profile miresco sdn bhd
Company profile  miresco sdn bhd Company profile  miresco sdn bhd
Company profile miresco sdn bhd
 
Aliaa
AliaaAliaa
Aliaa
 
Evaluate the process of performance appraisals and reward policy of AKH Fashi...
Evaluate the process of performance appraisals and reward policy of AKH Fashi...Evaluate the process of performance appraisals and reward policy of AKH Fashi...
Evaluate the process of performance appraisals and reward policy of AKH Fashi...
 
NCV 3 Project Management Hands-On Support Slide Show - Module 3
NCV 3 Project Management Hands-On Support Slide Show - Module 3NCV 3 Project Management Hands-On Support Slide Show - Module 3
NCV 3 Project Management Hands-On Support Slide Show - Module 3
 
Power Finance corporation Code of Conduct and CSR
Power Finance corporation Code of Conduct and CSRPower Finance corporation Code of Conduct and CSR
Power Finance corporation Code of Conduct and CSR
 
Which of the following are principles of the AICPA Code of Professio.pdf
Which of the following are principles of the AICPA Code of Professio.pdfWhich of the following are principles of the AICPA Code of Professio.pdf
Which of the following are principles of the AICPA Code of Professio.pdf
 
governance-principles-boards-public-sector-aus_april-2016
governance-principles-boards-public-sector-aus_april-2016governance-principles-boards-public-sector-aus_april-2016
governance-principles-boards-public-sector-aus_april-2016
 
Creative Performance Audit
Creative Performance AuditCreative Performance Audit
Creative Performance Audit
 
PART II INTERNAL AUDITING in local government.ppt
PART II  INTERNAL AUDITING in local government.pptPART II  INTERNAL AUDITING in local government.ppt
PART II INTERNAL AUDITING in local government.ppt
 
External quality assessment presentation august 29 2013
External quality assessment presentation august 29 2013External quality assessment presentation august 29 2013
External quality assessment presentation august 29 2013
 

Recently uploaded

CBO's Immigration Projections - Presentation
CBO's Immigration Projections - PresentationCBO's Immigration Projections - Presentation
CBO's Immigration Projections - Presentation
Congressional Budget Office
 
一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理
一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理
一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理
vfefek
 
GUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdf
GUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdfGUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdf
GUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdf
ProexportColombia1
 
Sponsor a Child for Education & Food.pptx
Sponsor a Child for Education & Food.pptxSponsor a Child for Education & Food.pptx
Sponsor a Child for Education & Food.pptx
SERUDS INDIA
 
G7 Apulia Leaders Communique, 14th June 2024
G7 Apulia Leaders Communique, 14th June 2024G7 Apulia Leaders Communique, 14th June 2024
G7 Apulia Leaders Communique, 14th June 2024
Energy for One World
 
一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理
一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理
一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理
odmqk
 
Health Insurance Coverage for the U.S. Population, 2024 to 2034
Health Insurance Coverage for the U.S. Population, 2024 to 2034Health Insurance Coverage for the U.S. Population, 2024 to 2034
Health Insurance Coverage for the U.S. Population, 2024 to 2034
Congressional Budget Office
 
ColombiaPresentation.pptx macroeconomics
ColombiaPresentation.pptx macroeconomicsColombiaPresentation.pptx macroeconomics
ColombiaPresentation.pptx macroeconomics
JuanFelipeHerrera4
 
Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...
Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...
Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...
khannsohil539
 
Jabatan Fungsional: Konsep, Peran & Prospeknya
Jabatan Fungsional: Konsep, Peran & ProspeknyaJabatan Fungsional: Konsep, Peran & Prospeknya
Jabatan Fungsional: Konsep, Peran & Prospeknya
Tri Widodo W. UTOMO
 
一比一原版办理(UQ毕业证)昆士兰大学毕业证
一比一原版办理(UQ毕业证)昆士兰大学毕业证一比一原版办理(UQ毕业证)昆士兰大学毕业证
一比一原版办理(UQ毕业证)昆士兰大学毕业证
eesme1
 
一比一原版加拿大麦科文大学毕业证如何办理
一比一原版加拿大麦科文大学毕业证如何办理一比一原版加拿大麦科文大学毕业证如何办理
一比一原版加拿大麦科文大学毕业证如何办理
qypomky
 
2024: The FAR - Federal Acquisition Regulations, Part 43
2024: The FAR - Federal Acquisition Regulations, Part 432024: The FAR - Federal Acquisition Regulations, Part 43
2024: The FAR - Federal Acquisition Regulations, Part 43
JSchaus & Associates
 
GUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdf
GUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdfGUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdf
GUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdf
ProexportColombia1
 
Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...
Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...
Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...
deepakrana121234
 
Call Girls Ahmedabad 🌹 7339748667 🌹 With No Advance Payment
Call Girls Ahmedabad 🌹 7339748667 🌹 With No Advance PaymentCall Girls Ahmedabad 🌹 7339748667 🌹 With No Advance Payment
Call Girls Ahmedabad 🌹 7339748667 🌹 With No Advance Payment
prijesh mathew
 
一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
afsebu
 
Causes Supporting Charity for Elderly People
Causes Supporting Charity for Elderly PeopleCauses Supporting Charity for Elderly People
Causes Supporting Charity for Elderly People
SERUDS INDIA
 
Lecture 7 Module VII Agriculture Insurance - Support Services (2).pdf
Lecture 7 Module VII Agriculture Insurance - Support Services (2).pdfLecture 7 Module VII Agriculture Insurance - Support Services (2).pdf
Lecture 7 Module VII Agriculture Insurance - Support Services (2).pdf
tshree896
 
G7 Apulia Leaders Communique, June 2024 (1).pdf
G7 Apulia Leaders Communique, June 2024 (1).pdfG7 Apulia Leaders Communique, June 2024 (1).pdf
G7 Apulia Leaders Communique, June 2024 (1).pdf
Energy for One World
 

Recently uploaded (20)

CBO's Immigration Projections - Presentation
CBO's Immigration Projections - PresentationCBO's Immigration Projections - Presentation
CBO's Immigration Projections - Presentation
 
一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理
一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理
一比一原版(uoit毕业证书)加拿大安大略理工大学毕业证如何办理
 
GUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdf
GUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdfGUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdf
GUIA_LEGAL_CHAPTER_7_COLOMBIAN TAX REGIME.pdf
 
Sponsor a Child for Education & Food.pptx
Sponsor a Child for Education & Food.pptxSponsor a Child for Education & Food.pptx
Sponsor a Child for Education & Food.pptx
 
G7 Apulia Leaders Communique, 14th June 2024
G7 Apulia Leaders Communique, 14th June 2024G7 Apulia Leaders Communique, 14th June 2024
G7 Apulia Leaders Communique, 14th June 2024
 
一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理
一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理
一比一原版(theauckland毕业证书)新西兰奥克兰大学毕业证成绩单如何办理
 
Health Insurance Coverage for the U.S. Population, 2024 to 2034
Health Insurance Coverage for the U.S. Population, 2024 to 2034Health Insurance Coverage for the U.S. Population, 2024 to 2034
Health Insurance Coverage for the U.S. Population, 2024 to 2034
 
ColombiaPresentation.pptx macroeconomics
ColombiaPresentation.pptx macroeconomicsColombiaPresentation.pptx macroeconomics
ColombiaPresentation.pptx macroeconomics
 
Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...
Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...
Russian Call Girls Visakhapatnam 8800000000 Low Rate HIgh Profile Visakhapatn...
 
Jabatan Fungsional: Konsep, Peran & Prospeknya
Jabatan Fungsional: Konsep, Peran & ProspeknyaJabatan Fungsional: Konsep, Peran & Prospeknya
Jabatan Fungsional: Konsep, Peran & Prospeknya
 
一比一原版办理(UQ毕业证)昆士兰大学毕业证
一比一原版办理(UQ毕业证)昆士兰大学毕业证一比一原版办理(UQ毕业证)昆士兰大学毕业证
一比一原版办理(UQ毕业证)昆士兰大学毕业证
 
一比一原版加拿大麦科文大学毕业证如何办理
一比一原版加拿大麦科文大学毕业证如何办理一比一原版加拿大麦科文大学毕业证如何办理
一比一原版加拿大麦科文大学毕业证如何办理
 
2024: The FAR - Federal Acquisition Regulations, Part 43
2024: The FAR - Federal Acquisition Regulations, Part 432024: The FAR - Federal Acquisition Regulations, Part 43
2024: The FAR - Federal Acquisition Regulations, Part 43
 
GUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdf
GUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdfGUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdf
GUIA_LEGAL_CHAPTER_6_IMMIGRATION_REGIME.pdf
 
Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...
Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...
Call Girls in Kolkata (West Bengal) call me [🔝9352988975🔝] Escort In Kolkata ...
 
Call Girls Ahmedabad 🌹 7339748667 🌹 With No Advance Payment
Call Girls Ahmedabad 🌹 7339748667 🌹 With No Advance PaymentCall Girls Ahmedabad 🌹 7339748667 🌹 With No Advance Payment
Call Girls Ahmedabad 🌹 7339748667 🌹 With No Advance Payment
 
一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
 
Causes Supporting Charity for Elderly People
Causes Supporting Charity for Elderly PeopleCauses Supporting Charity for Elderly People
Causes Supporting Charity for Elderly People
 
Lecture 7 Module VII Agriculture Insurance - Support Services (2).pdf
Lecture 7 Module VII Agriculture Insurance - Support Services (2).pdfLecture 7 Module VII Agriculture Insurance - Support Services (2).pdf
Lecture 7 Module VII Agriculture Insurance - Support Services (2).pdf
 
G7 Apulia Leaders Communique, June 2024 (1).pdf
G7 Apulia Leaders Communique, June 2024 (1).pdfG7 Apulia Leaders Communique, June 2024 (1).pdf
G7 Apulia Leaders Communique, June 2024 (1).pdf
 

02-DAGP Code of Ethics.ppt

  • 1. 1 Department of the Auditor General of Pakistan Code of Ethics
  • 2. 2 Department of the Auditor General of Pakistan A SPECIAL ROLE in ensuring the INTEGRITY of the operations of the Government of Pakistan and in SAFEGAURDING ITS ASSETS…
  • 3. 3 Learning Objective As a result of this module you will have an understanding of DAGP’s Code of Ethics with a particular focus on how to foster the values and attitudes in all work done and in relationships with audit entities.
  • 4. 4 Department of the Auditor General of Pakistan Trust Confidence Credibility Integrity Independence Confidentiality Competence DAGP’s Vision, Mission And Values
  • 5. 5 Department of the Auditor General of Pakistan Auditors work in Teams DAGP Auditing Standards Complete and thorough check of entity according to the audit program. Use professional judgment Take appropriate action against Fraud.
  • 6. 6 Rate DAGP:  Trust and Confidence by Public and Legislators  Credibility with Entities and Legislators  Integrity  Independence  Political Neutrality Group Discussion 2.1: DAGP and Ethics
  • 7. 7 The Independence, powers and responsibilities of the public-sector Auditor place high ethical demands on DAGP and its staff. Professional Obligations
  • 8. 8 Professional Obligations Auditors should conduct themselves in a manner that promotes cooperation and good relations among themselves and within the profession.
  • 9. 9 INTEGRITY Integrity is the core value. Auditors have a duty to adhere to high standards of behaviour in the course of their work and in relationships with entity management and staff.
  • 10. 10 INDEPENDENCE INDEPENDENCE FROM AUDITED ENTITY AND OTHER OUTSIDE INTEREST GROUPS IS INDISPENSIBLE… NOT ONLY IN FACT BUT ALSO IN APPEARANCE.
  • 11. 11 Political Neutrality Auditors should avoid all relationships that may influence, compromise or threaten the ability of auditors to act. Avoid conflict of interest.
  • 12. 12 Competence Auditors should know and follow applicable auditing, accounting, and financial management standards, policies, procedures and practices. They must also possess a good understanding of constitutional, legal and institutional principles and standards governing the entity.
  • 13. 13 Security of the Auditor Auditors must have the freedom to carry out audits in a conscientious and thorough manner without fear of intimidation or threat.