Chamber of Control of Georgia

Article 1. Subject of Regulation, Aim and Purpose of the Code of Ethics of the Auditors of the Chamber of Control of Georgia

1. The Code of Ethics of the Auditors of the Chamber of Control of Georgia (hereinafter – the Code) represents a set of general principles defining the rule of conduct of the auditors of the Chamber of Control of Georgia (hereinafter – the Auditor) during the service in the Chamber of Control of Georgia.

2. The aim of the Code is to establish the general principles of professional ethics in order to ensure an exemplary conduct of the Auditor.

3. The purpose of the Code is to facilitate the full and efficient performance of functions of the Chamber of Control of Georgia, to uphold the activity principles identified by the laws of Georgia and to increase the trust of the society and institutions towards it.

Article 2. Basis and Scope of Application of the Code

1. This Code is developed based on the ethical standards accepted by International Organization of Supreme Audit Institutions (INTOSAI) and is it based on the Constitution of Georgia, international treaties and agreements of Georgia, the Law of Georgia “On Chamber of Control of Georgia” and other normative acts of Georgia.

2. The provisions of this Code also apply to the Auditor’s activities not provided hereunder but emanating from the principles and spirit of this Code.

3. In addition to the Auditor, the provisions of this Code on the basis of its content also apply to all the employees of the Chamber of Control of Georgia.

Article 3. Core Principles of Professional Ethics of the Auditor

The core principles of professional ethics of the Auditor are:

a) Integrity;

b) Independence and Objectivity;

c) Political Neutrality;

d) No Conflict of Interests;

e) Professional Confidentiality;

f) Responsibility;

g) Competence;

h) Communication ethics.

Article 4. Integrity

1. The Auditor must be loyal to the ideas of justice and perform his/her official duties in an honest and faithful way.

2. The Auditor shall maintain integrity not only in professional but also in personal terms. The Auditor shall abstain from any conduct that may prejudice his/her personal reputation or that of the Chamber of Control of Georgia.

Article 5. Independence and Objectivity

1. In the course of his/her official duties, the Auditor shall not be influenced by an object of the audit, an official, accepted prejudice or other factors that may prevent him/her from the proper fulfillment of his/her official activities.

2. The Auditor has no right to perform his/her official activity if he/she has a vested interest in it.

3. The Auditor shall promptly notify his/her manager on the circumstances jeopardizing his/her independence or providing preconditions for such jeopardy.

4. The Auditor shall refrain from any act that may place his/her independence in doubt or otherwise influence his/her official activity.

5. The Auditor shall remain impartial while performing his/her duties, examine the circumstances relevant for his/her work in compliance with the requirements of the laws of Georgia and make a decision based on the assessment and reconciliation of such circumstances.

Article 6. Political Neutrality

1. The Auditor cannot be a member of any political party or involve in any political activity. Irrespective of his/her political opinions, the Auditor shall maintain his/her independence and perform his/her activities in an impartial manner.

2. The Auditor shall refrain from any act that may place his/her objectivity and independence in doubt or otherwise reflect on the reputation of the Chamber of Control of Georgia as the politically neutral organization.

Article 7. No Conflict of Interests

1. In the event of conflict of interests or/and to avoid the case of corruption, the Auditor shall adhere to the requirements of the Law of Georgia “On Conflict of Interests and Corruption in Public Service” as well as to the general rules of conduct stated by the Law of Georgia “On Public Service”.

2. The Auditor shall be prohibited from accepting any gift or service that may have influence on the performance of his/her official duties or that can be perceived as influence  upon the Auditor and reflect on his/her integrity, independence and objectivity.

3. The Auditor shall inform his/her line manager of any existing or possible conflict of interests, including any previous work relations with an object of the audit or any other situation, in which he/she is financially or otherwise dependent on any other person that may influence the results of his/her activity.

4. The Auditor shall refrain from any relation that may create the risk of corruption.

Article 8. Professional Confidentiality

1. The Auditor shall not disclose information obtained in the process of audit except for the cases when the disclosure of information is related to the fulfillment of the duties envisaged by the laws of Georgia.

2. The Auditor shall not make public the results of audit prior to preparation of the relevant final document on the results of audit.

3. The Auditor shall not use the information obtained in the course of his/her official duties for personal interests.

Article 9. Responsibility

1. The Auditor shall be responsible for ensuring that his/her activity is performed based on the laws of Georgia and complies with the general rules of conduct for the employees of the public service.

2. The Auditor shall comply with the requirements related to him/her and his/her office.

3. While performing his/her official duties, the Auditor shall be well organized at all times.

Article 10. Competence

1. The Auditor shall be competent and perform his/her official duties with a sense of responsibility.   

2. The Auditor shall not undertake any work to perform which he/she doesn’t possess the required knowledge and qualifications, unless, he has obtained the necessary professional and competent assistance enabling him/her to fulfill his/her official duty efficiently. If the Auditor has no relevant knowledge or competence to carry out a particular task, he/she shall inform the line manager about that.

3. The Auditor shall always strive to update and broaden his/her knowledge, develop his/her professional skills and increase his/her professional capacity.

Article 11. Relationship Ethics

1. The Auditor shall be polite with his/her colleagues as well as with others. He/She shall refrain from any form of discrimination and respect the rights, freedom and dignity of others.

2. The Auditor shall:

a) Promote the establishment of the relationships between the colleagues. He/She shall refrain from personal or other conflicts;

b) Provide professional and competent assistance to the colleagues in need of such assistance;

c) Avoid interference with the activities of his/her colleague;

d) Not mislead his/her colleague;

e) Point out tactfully the mistakes and deficiencies of a colleague;

f)  Behave in a manner consistent with the principles and standards required for the creation of collegiality, professional solidarity and healthy working environment.

Article 12.  Responsibility for Violation of the Requirements of this Code

1. Violation of the requirements of this Code leads to the disciplinary action envisaged by law.   

2. In case of violation of the requirements of the Code, with the purpose of taking a disciplinary action, an Ethics Commission comprising 5 members out of the employees of the Chamber of Control of Georgia is set up by order of the Chairman of the Chamber of Control of Georgia. Such Commission jointly considers the matter in compliance with the rules stated by the laws of Georgia.

3. The tenure of a member of the Ethics Commission shall be 2 years. After expiry of the term, the person cannot be reappointed as a member of the same commission for the next 5 years.

4 The Ethics Commission shall elect Chairman and Vice-Chairman from the members of the Commission within 1 month upon the enactment of this Code, the first meeting of which is called by the Chairman of the Chamber of Control of Georgia. To settle organizational matters of the Ethics Commission, the Chairman of the Ethics Commission shall select a secretary out of the employees of the Chamber of Control of Georgia.

5. The information presented in the Chamber of Control of Georgia on such behavior of the Auditor that contradicts the principles identified in this Code can serve as the basis for the initiation of a disciplinary proceeding.

6. The information referred to in Paragraph 5 of this article can be produced by:

a) Individuals or Legal Entities – in writing;

b) An employee of the Chamber of Control of Georgia – in the from of the report;

c) The hotline operator of the Chamber of Control of Georgia – in the form of the report, except for the anonymous notification.

d) In any other relevant form.

7. The Ethics Commission shall perform their activities at the Meeting of the Ethics Commission. The authority of the Meeting of the Ethics Commission is valid if at least 3 members of the Ethics Commission are present at the Meeting. Decisions at the Meeting are passed by the majority of members of the Ethics Commission present at the Meeting. In case of equally divided votes, a decision cannot be passed against the person against whom the disciplinary proceeding is pending. No direct or indirect pressure can be exerted on a member of the Ethics Commission by other employees of the Chamber of Control of Georgia, the detection of which in any form can serve as the basis for the initiation of disciplinary proceeding against the person exerting such pressure.

8. The auditor representing an interested party has the right to take part in the disciplinary proceeding, attend the Meeting of the Ethics Commission, tender evidence and make petitions and become conversant with the proceedings in compliance with rules stated by law.   

9. The Ethics Commission shall take a decision within 1 month after the commencement of a proceeding. This term cannot be extended and in case of its expiration, the proceeding shall be terminated.

10. In order for the Ethics Commission to carry its authority, the requirements of the Ethics Commission shall be obligatory for the person against whom disciplinary proceeding is pending as well as upon the structural units of the Chamber of Control of Georgia.

11. The decision of the Ethics Commission shall serve as a recommendation for the Chairman of the Chamber of Control of Georgia who makes a decision on imposing a disciplinary penalty upon the Auditor. The decision of the Chamber of Control of Georgia can be appealed in accordance the laws of Georgia.