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ISSAI Executive Summaries

Executive Summary:

ISSAI 30 – Code of Ethics


The Code of Ethics is a comprehensive statement of the values and principles, which should guide the daily work of auditors.

ISSAI Category:

Target Group:

ISSAI 30 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 Code of Ethic is a necessary complement reinforcing the INTOSAI Auditing Standards issued by the INTOSAI Auditing Standards Committee in 1992

Scope - Content:

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.

Author - Committee:

Auditing Standards Committee


Approved at XVIth Congress of INTOSAI, Montevideo 1998


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