Етични норми за поведение при одит в публичния сектор
Ethical behavior stands in audit in the public sector

Summary/Abstract: Ethical standards of behavior in the public sector are regulated in a number of normative acts of the national legislation, and their specifics depends largely on organizational, institutional and legal characteristics of the corresponding structure. The report examines the ethical norms for auditing behavior in the CC, which are laid down in the Audit Act, the Law on Auditing Financial Management and Control and the Internal Audit in the Public Sector Act. Along with this, we also have to comply with the Code of Ethics auditors from the SP and internal auditors contained in the relevant international ones auditing standards. In the ICAO 30 (Ethical Code of SAI), integrity is considered, independence and objectivity, competence, professional conduct, confidentiality and transparency. In MLSP 1010, 1100, 1200, etc. the independence, objectivity, competence and professional care, such as ethical norms mandatory for internal auditors in the PS.

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