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, to avoid harmful conflicts of interests and to act ethically.
SAI management has an important role in ensuring the SAI’s staff comply with these principles and act ethically at all times. However, many Pacific Islands have small populations, so are potentially at greater risk of having a conflict of interest or falling below acceptable ethical standards.
The EUROSAI Task Force on Audit and Ethics has produced a range of excellent material on SAI ethics and conflicts of interests. The Task Force has also produced a useful guide on things SAI management can do to ensure a SAI’s staff act ethically and also avoid conflicts of interests, along with EUROSAI’s documents on ethical infrastructure and leadership.
Task Force website
Task Force guide
Other useful documents and examples: