Ethical Requirements of the GAO and DOL - M9

Question 1

What are the ethical principles that guide the work of auditors who conducts audits under government audit standards?

Answer 1

• Serving the public interest.
• Integrity.
• Objectivity.
• Proper use of governmental information, resources and position.
• Professional behavior.

Question 2

How does the auditor be objective?

Answer 2

Objectivity includes independence of mind and appearance when providing audits, maintaining an attitude of impartiality, having intellectual honesty, and being free of conflicts of interest.

Question 3

How does the auditor have integrity?

Answer 3

Integrity includes auditors conducting their work with an attitude that is objective, fact-based, nonpartisan, and non-ideological with regard to the audited entities and users of the auditor’s reports.

Question 4

How does the auditor have public interest?

Answer 4

The public interest is defined as the collective well-being of the
community of people and entities served by the auditor.

Question 5

How should an auditor maintain professional behavior?

Answer 5

Professional behavior includes an auditor’s honest effort in the
performance of professional services in accordance with the relevant technical and professional standards.