Charter of Professional Code of Ethics
In order to coordinate the performance of the staff in the Supreme Audit Court (SAC) with necessary principles and standards, the Charter of Professional Code of Ethics inspired from religious teachings and other regulations, is hereby approved as in the following:
Considering the fact that the establishment of the Supreme Audit Court of Iran has been possible according to Article 54 of the Constitutions and the duties of SAC are performed according to the same Constitution and with regard to the fact that the emergence of such controlling organization builds confidence among public regarding the actions of government organizations in terms of achieving revenues and spending budget, accordingly the work and behavior of the staff must comply with religious teachings and moral values within the framework of regulations, legal factors and necessary standards, and such factors should further develop the quality and effectiveness of staff.
Standards of Professional Code of Ethics refer to the necessities that must be complied with while auditing or conducting necessary examinations.
1- Reliance to Almighty Allah:
The auditors should always regard themselves as being in the presence of Allah and remember that their action and behavior is observed by Allah. Furthermore, they should relay on Allah and make every effort to satisfy Him while expressing themselves.
2- Fact finding:
The auditors should express their opinion and prepare their reports based on evidence and documents which proves the reality so that no claim is expressed based on speculation and every hypothesis is documented.
3- Cause searching:
Auditors should search for the causes and reasons led to violation of laws and regulations and should make sure that laws have been violated as the result of ignorance to the subject being audited or the related laws and regulations. They should also make sure that the violation of laws has been committed for other reasons.
Honesty is one of the fundamental values in the Professional Code of Ethics and must be therefore be taken into consideration while auditing and expressing opinion so that auditors never express false and untrue opinion.
5- Trustworthiness and confidentiality:
The information and statistics obtained should be always kept confidential and is considered as professional secrets. Such information should only be applied for performing the duties of Supreme Audit Court and never be used for personal and group interest or against others. Such information should not be disclosed unless the laws permit.
Auditors should refuse any kinds of gifts, presents, financial promises, advantages, etc. offered to them directly or indirectly under any name or occasion by the auditees or related people. They should inform their supervisors immediately upon receiving such offers.
7- Brevity and boldness:
Auditors should always develop a character based on which they are able to get complete evidence, documents, and present reasonable and true reports or opinion away from any fear, weakness or influence from the power of the auditees and persons or even self interest. They should act merely based on laws.
Auditors should stay away from any kind of personal, group or political attitudes and through using the information and opinion of the auditees as well as other people, conduct audit examinations based on evidence, and related regulations through correct and timely understanding of the subject and effective administration. Auditors should never take side with the particular person or group and make sure they are doing the right thing.
Auditors should apply all their abilities to perform their duties and prove the reality away from all political, social and financial influences. They should not pre-judge about a particular subject or related people while auditing or conducting exanimations. Further more, auditors' personal or social relations with the auditees should not interfere with the audit task. In addition to this, auditors should not have any record of cooperation or business relation with the auditees or people connected to the particular audit issues otherwise they should inform the President of Supreme Audit Court about this through administrative hierarchy.
10- Confidence building:
Auditors should take into consideration positive and beneficial factors in audits and examinations together with compliance with professional code of ethics and base the reports and actions on honesty, trustworthiness, objectiveness, independence and impartiality, preference of public interest to private interest. Doing this, they should maintain friendly relation with the auditees and people to the level that both examination and documentary reports are not influenced.
11- Professional qualification:
Auditor should be well qualified to audit and examine the related subjects and should also be well informed regarding the subjects audited and the documents as well as legal evidence. They should always develop their knowledge and up to date their skills and professional qualification.
12- Proper administration:
Auditors should have enough knowledge about the objective, duties, organization and regulations of the auditees and timely plan to conduct audits and solve problems based on the statistical data, documentary information, available facilities as well as applying their skills, merit and intelligence so that auditors' performance remove planning weakness, scarcity of resources or other harmful factors from audits.
13- Dynamic rule of law:
Auditors should prioritize rule of laws over auditing standards, compare such laws with audit subjects and create rational coordination between them. In addition to this, auditors should pay attention to the shortcomings, ambiguity of regulations, efficiency, effectiveness and economy of rules and regulations or the operations of the auditees and make every effort to improve and upgrade such laws through giving suggestions.
Auditors should observe administrative rules and regulations, act properly and have effective exchange with the auditees so that their status and merit is observed by the auditees. Auditors should avoid interfering in the executive affairs of the auditees.
Auditors should be accountable regarding their measures and reports through providing reasonable and legal justification so that they can normally defend their professional opinions.
16- Executive guarantee:
In order to put this professional Code of Ethics into practice, auditors and related staff are required to committee themselves to this Charter by taking oath.
17- Scope of this Charter:
All the staff of the Supreme Audit Court as well as people referred to in the added Article to the Supreme Audit Act dated 6 March 2003 and its executive regulations that in somehow are related to the audit and examination process are included by this Charter.
18- This Charter of Professional Code of Ethics has been developed according to the major strategies of the Supreme Audit Court (SAC) and was approved by the President of the SAC on 9 May 2004 and since the approval date is binding.