Professional Ethics, Independence, and Anti-Corruption Requirements
This domain tests independence in fact and appearance, professional ethics, and the anti-corruption rules that constrain state auditors.
Ethical principles
- Integrity, objectivity, confidentiality, professional competence, due care, and accountability.
- Auditors must not use audit information for personal advantage or disclose it outside authorized channels.
Independence and conflicts
- Independence requires no personal, financial, or business relationship with the audited entity, and no post-employment negotiation during the audit.
- Conflicts of interest must be declared, documented, and resolved by recusal or removal from the team.
- The anti-corruption Law No. 410-V of 18 November 2015 restricts gifts, hospitality, and use of official position.
Worked example
The lead auditor’s spouse is deputy head of procurement at the audited entity. Even if the auditor believes they can be objective, the appearance of independence is compromised. The correct action is to declare the relationship before fieldwork and remove the auditor from the team. The quality reviewer documents the decision and confirms that the auditor retained no access to procurement files.
Traps
- Accepting hospitality because it is “customary.”
- Treating a declared conflict as resolved without recusal.
- Using audit information for personal advantage.
- Assuming independence concerns only financial interests.