IAPWP 1-1

CODE OF ETHICS DECLARATION

This declaration should be completed by all audit team members and the performance audit manager, including
the head of the unit.
CODE OF ETHICS DECLARATION
Audited entity: [insert the name of the audited entities]
For the purposes of the audit of [insert the name of the audited entities], I confirm that:
1. I fully understand the requirements of [insert the name of the documents specifying the ethical requirements,
such as INTOSAI Code of ethics (ISSAI 130) and/or the OFAG’s ] applicable to me in this audit.
2. Myself, or any members of my immediate family do not have any operational or financial interest in the
audited entities.
3. I do not have any business relationships with the audited entities or any of its directors, officers and
employees.
4. I have not received any benefits or gifts in the past from persons employed by or associated with the audited
entities.
5. I am not, and have not been in the last two financial years, an officer, employee or director of any of the
audited entities.
6. I do not have any immediate or close family member(s) that currently hold(s) a significant role at the audited
entity or held such a position during the last three years.
7. I do not have any other relationship with any employee of the entities under audit that may impair my
independence.
8. My independence is not and will not be impaired by the attitude of management and/or staff of the auditees
through intimidation.
9. I understand the ethical requirements, including that:
9.1 I should maintain irreproachable standards of professional conduct at all times and promote cooperation
and good relations between auditors.
9.2 I should comply with applicable laws, regulations and conventions, and avoid any conduct that may
discredit the SAI;
9.3 I should observe the principles of objectivity and independence and perform the audit with honesty,
integrity, impartiality, political neutrality and make decisions with the public interest in mind.
9.4 I must not let personal or external interests impair my independence in any audit work and exclusively
base conclusions in the report on obtained evidence.
9.5 The confidentiality of information obtained during the audit process and that I should not disclose such
information to third parties.
9.6 I must not undertake work I am not competent to perform.
9.7 I should exercise due care and perform the audit in a professional manner and to the best of my abilities.
9.8 I should follow applicable standards, policies, procedures and practices; have a good understanding of the
operations of the audited entities and use methods of a high quality.
9.9 I should identify situations where their integrity, independence and objectivity can be impaired, and
inform management about relationships and situations that may present a threat.

Circumstances which may impair my compliance with the above statements for the audit:
[List circumstances where applicable]

DECLARATION
I, the undersigned fully understand the requirements and responsibilities contained in the Code of Ethics. Where
applicable, I have documented the circumstances which may impair my compliance. If the design of the main study
affects this declaration, I understand that I must report this to management in writing before starting the main
study.
 IAPWP 1-1

Name Rank Signature

CONCLUSION FOR THE AUDIT

[This conclusion should be signed off by the person responsible for the audit]

Threats identified requiring action Actions taken to address the threats

After consideration of the above declarations by the audit team and interview with the officer, I conclude that the
all the ethical requirements referred to above are understood and met for the audit assignment. Any threats to the
audit teams’ and managers independence have been eliminated or reduced to an acceptable level.

Signature of PA or Top Management as appropriate Date