EUROSAI. Magazine N18 - 2012

REPORTS AND STUDIES EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 > 68 < • A tool for assessing integrity: INTOSAINT. •  Audit of Ethics: principles, models and measurement of the ethical dimension—presentation of a Brazilian concept. • Evaluation of ethical infrastructure within Croatian public sector. • Audits performed by the Netherlands Court of Audit. • Summary of other audit experiences. Our approach will face existing rules on minimums to be complied but should also deal with the expected appropriate behaviours. It will cross issues of fighting fraud and corruption , avoiding conflicts of interests and controlling conducts. But it should also touch upon making moral expectations known and guiding staff and upon possible organisational measures to minimise risks. In that 1 st meeting it was agreed that the main priorities of the TF should be to collect all the relevant experiences, information and good practices in the field, to disseminate this information, to promote a wide discussion on the possible SAI’s role in enhancing ethical behaviour in public organisations and to focus on methodologies and training. The TF members also agreed on the main objectives, activities/projects, deadlines and expected results and outcomes. Several representatives offered to be responsible for the several projects. A Working Plan for the period 2012 - 2014 , comprising the assignment of responsibilities, was approved with the following goals: Goal 1 Contribute toraisepublic confidence inSAIsbysupporting the implementation of ISSAI 30 (Code of Ethics). In this context, the objective is to reinforce, frame and provide robustness to the management of ethical conduct, with practical and feasible tools that intend to help the institutions in their every day work. Some works were unanimously agreed: •  To list and gather all relevant guidance already available. •  To list and compare how the several SAIs implement the ethical principles of ISSAI 30 . • To share information and experiences on the field. n This approach meets challenges that have been increasing in a period of a wide financial and economic crisis, which has been causing growing difficulties for citizens. n