Superior Auditor of Federation
The policy of integrity in public institutions rests upon every member of the organization, whether public, private or social, to know and understand its code of conduct or values and principles of conduct and be able to apply them in their day-to-day operations, Treat them as a fundamental principle of their conduct and can correctly respond to the moral challenge that they will surely face in the development of their actions. It is not something mechanical, but a social behavior that every citizen should follow.
Of course, citizens demand greater adherence to the rules of integrity on the part of public servants, as they expect their actions and conduct to be in conformity with the principles and values of public service established by the Constitution, serving the common interest. and are not responding to personal interests. However, the citizen must also appeal for ethical conduct. In this regard, Article 7 of the United Nations Convention against Corruption encourages states to promote education and training programs so that government officials can perform their duties in a correct, adequate and respectful manner. All this contributes to strengthening the best management of public agencies, improving the management as a whole and gaining the trust of the people as well as appealing to the participation of the citizens.
Thus, the Apex Audit Institutions (SAIs), as institutions that ensure the proper use of public resources, are bestowed on matters of ethics and integrity in a democratic leadership position in accordance with the principles of better audit, transparency and accountability. called upon to receive. Society, as stated in “ISSAI 130, Code of Conduct” of the International Organization of Supreme Audit Institutions (INTOSAI).
To comply with this task, training action on matters of integrity is necessary. Communication and training are the mediums that allow SAI workers to learn and internalize the values, principles and rules of the Code of Ethics and other guidelines on integrity. This training should be accompanied by training and awareness activities that allow public servants to deepen their knowledge and discuss ethical issues and make best decisions in dilemmas of this nature.
Ethics training is essential because it is impossible for a Code of Conduct or Code of Conduct to consider all circumstances and ethical dilemmas that may arise in the development of an audit or in the conduct of an SAI, given the continuing development and increasing complexity of public management. and better control. For this reason, good practices are exchanged in terms of integrity.
For its part, the Federation’s Superior Audit Office provides training to its personnel in matters of integrity through a first course and shares these good practices with institutional training audited or auditable entities, its technical through various activities developed by Secretariat through Integrity Committee and Institute for Training and Development in Superior Auditing, i.e. ICADEFIS.
Institutional integrity requires a solid commitment on the part of its employees, who must collaborate jointly with the institution to ensure that ethical values and principles are part of daily practice and contribute to the establishment of a culture of integrity. which allows the protection of civil trust. , as well as the credibility and reputation of the institution.
Of course, gaining and maintaining civic trust is more important.