Oath

Oath of Good Conduct, Ethics and Secrecy of Auditors 

I am fully conscious that the auditors task is to work towards ensuring, advising and reporting on whether or not that the policies, plans, programmes are carried out efficiently, effectively, economically and as per laws, rules and regulations in the fulfillment of the national goals and objectives.

I on my own free will subscribe to the following Sixteen Principles essential for good conduct, ethics and secrecy for to be an ideal auditor:  

I. Integrity:

1.    I will conduct myself in such a way that my speech and acts are honest and trustworthy, able to nurture a culture of truth and reliability

2.    I shall adhere to high standards of behavior (e.g. honesty and candidness) in the course of my work and in my relationships with the staff of audited entities.

3.    I shall refrain from being involved in all matters in which I have vested interest as the moral obligation of an auditor.

4.    I shall in order to sustain public confidence, conduct myself above suspicion and reproach and make decisions with the public interest in mind, and in handling the resources of the RAA.

II. Incorruptibility:

1.    I will not accept any financial or be obligated to individuals or organizations, which could lead me to act unethically in my duties and responsibilities.

III. Good Faith:

1.    I accept the obligation to declare any personal interests, which may affect the interests of those I serve and where there can be conflicts of interests.

IV. Impartiality:

1.    I will make fair choices which do not unduly or unjustly favour those with whom I have other ties in carrying out my duties, including making appointments, awarding contracts, grants, or recommending individuals for benefits.

2.    I shall be objective and impartial in all works conducted by me, particularly in my reports, which should be accurate and objective.

3.    I shall draw my conclusions in opinions and reports based exclusively on evidence obtained and assembled in accordance with the auditing standards.

V. Openness:

1.    I will be transparent in my decisions and actions, and will not withhold information, which is in the public interest.

VI. Accountability:

1.    I recognize that I am accountable for my decisions and actions, and will submit to whatever scrutiny is appropriate.

VII. Justice:

1.    I will act justly, and promote the culture of respect for the Law.

VIII.  Respect:

1.    I will act in a way that promotes respect for all people regardless of their beliefs.

IX. Generosity:

1.    I will seek to be generous and hospitable towards others in right speech, attitude and behaviour.

X. Independence:

1.    I shall behave in a way that increases, or in no way diminishes, the independence of the Royal Audit Authority (RAA).

2.    I shall strive not only to be independent of audited entities and other interested groups, but also to be objective, be without fear and favour in dealing with the issues and topics under review and reviewed.

3.    I will be duty bound to make use of information brought forward by the audited entity and other parties, and this information is to be taken into account in the opinions expressed in an impartial way.

XI.    Political Neutrality:

1.    I shall maintain both the actual and perceived political neutrality and independence from political influence in order to discharge my audit responsibilities in an impartial way.

XII. Conflicts of interest:

1.    I shall protect the independence of audit and avoid any possible conflict of interest by refusing gifts or gratuities, which could influence or be perceived as influencing the independence and integrity.

2.    I shall avoid all relationships with managers and staff in the audited entity and other parties which may influence, compromise or threaten my ability to act and be seen to be acting independently.

3.    I shall not use my official position for private purposes and avoid relationships which involve the risk of corruption or which may raise doubts about the objectivity and independence.

4.    I shall not use information received in the performance of my duties as a means of securing personal benefit for myself or for others.

5.    I shall neither divulge information, which would provide unfair or unreasonable advantage to other individuals or organisations, nor shall I use such information as a means for harming others.

XIII. Professional Secrecy:

1.    I shall not disclose information obtained in the auditing process to third parties, either orally or in writing, except for the purposes of meeting the RAA 's statutory or other identified responsibilities as part of the RGoB's normal procedures or in accordance with relevant laws.

XIV. Competence:

1.    I will conduct my duty in a professional manner at all times and apply high professional standards in carrying out my duties competently and with impartiality.

2.    I will respect applicable international and local auditing, accounting, and financial management standards, policies, procedures and practices.

3.    I shall have good understanding of the legal and institutional principles and standards governing the operations of the audited entity.

XV. Professional Development:

1.    I shall exercise due professional care in conducting /supervising the audit and in preparing related reports.

2.    I shall use methods and practices of the highest possible quality in auditing.

3.    I will have continuous obligation to update and improve the knowledge and skills required for the discharge of my professional responsibilities.

XVI. Leadership:

1.     I shall promote and support these principles, by personal example and service, at all times and all places.

2.     I shall seek to recommend, by personal example and service, the fundamental moral principles on which a successful community, society, organization and a nation can be built and maintained.