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SAI ethics and independence

To be able to fulfil their functions and ensure their potential value to citizens, SAIs need to be seen as trustworthy, avoid harmful conflicts of interests and act ethically.

Many Pacific Islands have small populations so are potentially at greater risk of having a conflict of interest or falling below acceptable ethical standards.

SAI management has an important role ensuring conflicts of interests are avoided and staff always act ethically.  The EUROSAI Task Force on Audit and Ethics has produced a range of excellent material on SAI ethics and conflicts of interests which can be found on its website.

Also, the Task Force have produced a useful guide on things SAI management can do to ensure a SAI’s staff act ethically and also avoid conflicts of interests.  We have reproduced this guide here.

Other useful documents are INTOSAI’s Code of Ethics which can be can be found here and the Code of Ethics from various SAIs which can be found below.


Supporting SAI to Enhance their Ethical Infrastructure - Pt 1
Supporting SAI to Enhance their Ethical Infrastructure - Pt 2
The Importance of Ethical Leadership

Examples of SAI Code of Ethics