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Rule 10: Integrity independence: Integrity constraints specific to a particular relational data base must be definable in the relational data sublanguage and storable in the catalog, not in the application programs. Rule 11: Distribution independence: The end-user must not be able to see that the data is distributed over various locations.
The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1.
Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit. To maintain independence and neutrality, internal adjudicators should report directly to the Audit Committee and have unrestricted access to all applicable information and labor force within the association.
The Council of the Inspectors General on Integrity and Efficiency (CIGIE) addresses integrity, economy, and effectiveness issues that transcend individual Government agencies; and increase the professionalism and effectiveness of personnel by developing policies, technical standards, and approaches to aid in the establishment of a well-trained and highly skilled workforce in the Office of ...
Professional integrity is the cornerstone of a journalist's credibility. The Radio Television Digital News Association , an organization exclusively centered on electronic journalism, has a code of ethics centering on public trust, truthfulness, fairness, integrity, independence, and accountability.
Independence; Due care; Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditing [1] Supervision; Quality control; The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of inspectors general, and ...
It also needs adequate size and appropriate levels of independence and commitment. Integrity and ethical behavior: [18] [19] Integrity should be a fundamental requirement in choosing corporate officers and board members. Organizations should develop a code of conduct for their directors and executives that promotes ethical and responsible ...
The Bangalore Code of Judicial Conduct was drafted in 2001 for the Judicial Group on Strengthening Judicial Integrity and presented to the Round Table Meeting of Chief Justices in November 2002. [3] Resolution 23 of the United Nations Social and Economic Council promotes implementation of the Bangalore Principles by the judiciaries of Member ...