Task Force Audit & Ethics (TFA&E)
Background and objectives
Background: The EUROSAI Task Force on Audit and Ethics (TFA&E) was set up in 2011 at XXXVIII Governing Board meeting. Following the final conclusions and recommendations of the VIII EUROSAI Congress that was held in Lisbon in June 2011, concerning the theme Challenges, demands and responsibilities of public managers and the role of Supreme Audit Institutions, the Governing Board agreed to set up a Task Force to deal with Audit & Ethics, aiming to promote ethical conduct and integrity, both in SAIs and in public organisations.
From 2011 until 2021, the TFA&E carried out multiple initiatives under the leadership of SAI Portugal, receiving internal and external recognition. In 2021, having fulfilled the tasks included in its mandate, the EUROSAI XI Congress decided to close the activity of the Task Force, while at the same time keeping the Audit & Ethics subject as a topic in the Organisation’s agenda by establishing a «EUROSAI Network for Ethics», in charge of managing an on line permanent platform to keep SAIs informed and collaborate in the topics of SAIs’ ethics management and SAIs’ integrity awareness raising, ethics related audit initiatives and anti-corruption.
Mission and aims: Ethics arises as an important aspect in the present, especially in a widespread context of financial and economic crises. It is generally agreed that the roots of the problem lie on failures of regulation and also on values breakdowns. The Task Force aimed to reinforce, frame and provide robustness to the management of ethical conduct, with practical and feasible tools meant to help the Supreme Audit Institutions in their everyday work. So, it was considered that the issue should be addressed and consolidated.
Its activities were based on working plans targeted at two main goals:
- Promote ethics as a pillar of Supreme Audit Institutions (SAIs).
- Promote ethical conduct in public organisations through the SAIs’ audit activities.
In both these areas, the TFA&E made comparative analysis on how SAIs are dealing with ethics, issued papers listing and studying those practices, conducted seminars and workshops, was actively involved in the review of ISSAI 30 and prepared guidance for SAIs.
Documentation
Filters
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Audit of Etichs in Public Sector Organisations (Guideline)
Go to detailAudit of Etichs in Public Sector Organisations (Guideline)
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How to implement ISSAI 30 (currently ISSAI 130): Part I, INTOSAI Code of Ethics.
Go to detailHow to implement ISSAI 30 (currently ISSAI 130): Part I, INTOSAI Code of Ethics.
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How to implement ISSAI 130 – PART II Ethics Training Model
Go to detailHow to implement ISSAI 130 – PART II Ethics Training Model
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How to implement ISSAI 130 (INTOSAI Code of Ethics) - PART III
Go to detailHow to implement ISSAI 130 (INTOSAI Code of Ethics) - PART III
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Supporting SAIs to enhance their ethical infrastructure
Go to detailSupporting SAIs to enhance their ethical infrastructure
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Supporting SAIs to enhance their ethical infrastructure II
Go to detailSupporting SAIs to enhance their ethical infrastructure II
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Supporting SAIs to enhance their ethical infrastructure. Part II-Annex
Go to detailSupporting SAIs to enhance their ethical infrastructure. Part II-Annex
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Type
Chair
Members
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Albania
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Bosnia and Herzegovina
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Bulgaria
(EUROSAI Auditor)
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Croatia
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Czech Republic
(Governing Board member)
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European Court of Auditors (ECA)
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Finland
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France
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Germany
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Greece
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Hungary
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Iceland
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Israel
(EUROSAI Presidency)
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Italy
(Governing Board member)
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Malta
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Moldova
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Montenegro
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North Macedonia (Republic of)
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Poland
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Portugal
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Romania
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Russian Federation
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Serbia
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Slovenia
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Spain
(EUROSAI Secretariat)
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Sweden
(Governing Board member)
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The Netherlands
(EUROSAI Auditor)
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Türkiye
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United Kingdom
(Governing Board member)
