Fundamental values and code of ethics

12/4/2019 | 1:59 PM

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The fundamental values of the National Audit Office are a set of values where each and every one is of equal importance and that are all followed by all the employees of the National Audit Office. The fundamental values of the National Audit Office are related to international expectations to supreme audit institutions as well as the Auditor’s Code of Ethics of the National Audit Office.

The fundamental values are:

Objectiveness and independence. The principle of objectiveness imposes on each auditor the obligation to be fair, honest and free of conflicts of interest. An auditor performs its service duties in public interests and undertakes to avoid interfering with the matters that are related to their non-audit interests.

Competence and diligence. Preservation of competence calls for constant learning. An auditor should not leave the impression that it has special knowledge or experience that it does not actually have. An auditor is diligent while auditing as well as exercising supervision and quality control over it and also while preparing an audit report. The information obtained upon auditing must be confidential.

Cooperation and openness. An auditor values cooperation and straightforward and balanced communication. An auditor is open in sharing the results of the work of the National Audit Office with the Riigikogu and other target groups. Sharing information obtained while auditing with external parties must be reasoned and considered. An auditor is open to internal discussions over their work results in order to improve the quality of audits based on the shared experiences.

Honesty and integrity. An auditor’s behaviour must be impeccable at all times and in any situation. An auditor must realise that the public trust and respect for the activities of the National Audit Office depend on the activities of each and every auditor.

It is natural that each official also adheres to the code of ethics of public service.

  • Posted: 12/4/2019 1:59 PM
  • Last Update: 12/4/2019 12:26 PM
  • Last Review: 12/4/2019 12:26 PM

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