EN
Ethical behaviour is a key component in establishing the needed trust and reputation that Supreme Audit Institutions inspire in their stakeholders: citizens, public opinion, the media. That is why the International Organisation of Supreme Audit Institutions – INTOSAI adopted its own code of ethics in 1998. In 2013, the Steering Committee of the INTOSAI Professional Standards Committee took a decision to conduct an assessment of whether the extant code of ethics still met the needs of the public sector audit environment. For this purpose a team was established headed by NIK.