Code of Conduct for Internal Auditors

Professionals involved in the operation of Internal Audit in the Greek public administration face challenges and dilemmas that differ in many cases from those of Internal Auditors in the private sector. The core values and principles are the common starting point, but it is necessary to look more closely at the structure and specific characteristics, as well as the institutional framework governing public bodies.

The National Transparency Authority (NTA), in the context of the implementation of its strategic objective to support public administration officials who are or will be employed in Internal Audit Units, has drafted this Code of Conduct, with the aim of becoming a stable reference point on ethics and conduct issues for the entire public sector.

Our aim is to enrich this Code with practical examples of the problems that arise within public bodies and to integrate its content into the capacity building activities we organise in cooperation with the National Centre for Public Administration & Local Government (EKDDA).

The Code of Conduct is a living tool that will evolve alongside the strengthening and effective integration of the internal audit function into the governance systems of public bodies.