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Registered by                         

Ministry of Justice of Ukraine           

 October 17, 2011                       

No. 1195/19933                               

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 29, 2011 No. 1217

About approval of the Code of ethics of employees of division of internal audit

(as amended on 13-07-2017)

According to the subitem 4 of Item 1 of the Actions plan on implementation of the Concept of development of the state internal financial control for the period till 2017 approved by the order of the Cabinet of Ministers of Ukraine of 22.10.2008 No. 1347, I ORDER:

1. Approve the Code of ethics of employees of division of internal audit which is attached.

2. (Timokhin M. G.) to provide to department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V.P.), Management of harmonization of the state internal financial control of the State financial inspection of Ukraine submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

3. This order becomes effective from 01.01.2012.

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I.

Minister

F.Yaroshenko

Approved by the Order of the Ministry of Finance of Ukraine of September 29, 2011, No. 1217

Code of ethics of employees of division of internal audit

I. General provisions

1.1. This Code - the system of moral and professional values and rules of conduct of employees of division of internal audit declared in the principles or officials to whom powers on implementation of internal audit are assigned and concerning which they voluntarily undertake obligations on their observance in professional activity.

1.2. This Code concerns employees of division of internal audit or officials to whom powers concerning implementation of internal audit are assigned (further - the Worker) and operation of the resolution of the Cabinet of Ministers of Ukraine No. 1001 "Some questions of formation of structural divisions of internal audit and carrying out such audit in the ministries, other central executive bodies, their territorial authorities and budgetary institutions which belong to the sphere of management of the ministries, other central executive bodies" extends of 28.09.2011.

1.3. In this Code terms are used in the values given in the Laws of Ukraine "About public service" and "About prevention of corruption".

1.4. The worker in case of accomplishment of the service duties is guided by the Constitution of Ukraine, the laws of Ukraine, other regulatory legal acts, this Code and general moral ethical standards of behavior in society.

1.5. Observance by the Worker of regulations of this Code is considered by service of management of personnel of body when evaluating results of its office activities.

1.6. The worker shall take necessary measures according to the requirements determined by this Code. In case of non-compliance with this Code by the Worker of requirements to it adequate measures according to the laws of Ukraine are applied.

1.7. The worker gets acquainted with provisions of this Code about what the mark in its personal record becomes.

1.8. The worker shall care for positive image and the authority of division of internal audit (further - Division) and in general body in which it works.

II. Moral ethical principles of professional activity

2.1. For providing trust, confidence and respect for Division and in general to body in which it works the Worker in case of accomplishment of service duties shall observe the principles of professional activity.

2.2. The basic principles of professional activity in case of accomplishment of service duties by the Worker is conscientiousness, independence and objectivity, confidentiality, professional competence. The worker shall promote the practical embodiment of these principles, and also promote the authority of Division and in general body in which it works.

2.3. The behavior of Workers shall promote cooperation and good relations between them and with other persons with whom Workers communicate within their activities. Justice and balance of the relations of Workers with the colleagues answer both their interests, and interests of all public.

2.4. The principle of conscientiousness provides strict observance by the Worker of rules of conduct in case of accomplishment of service duties by it and in the relations with employees. The behavior of the Worker shall not cause any suspicion or doubt in the public representatives.

The worker shall treat responsibly accomplishment of the service duties, observe requirements of the Law of Ukraine "About public service", the Law of Ukraine "About prevention of corruption" the principles of professional activity and the rule of conduct established by this Code, regulatory legal acts concerning internal audit, other acts of the legislation. Decisions which are made by the Worker in case of accomplishment of the service duties shall be exact, fair.

The worker shall realize that any inadequate accomplishment of service duties by him or variation from the regulations established by this Code discredits the Worker, Division and body in which it works.

2.5. The principle of independence and objectivity consists in independence of the Worker of any stakeholder groups or circumstances which threaten interests of body in which it works, or accomplishment by the Worker of service duties, interfere with it to be objective during professional activity.

Private or external interests shall not harm independence of the Worker. The worker shall abstain from any activities in which he has the private interests entering the conflict with interests of Division or body in which it works.

The worker shall observe objectivity and impartiality in case of accomplishment of service duties. Audit reports, conclusions and recommendations, other official documents which prepare the Worker shall be constituted based on objective assessment of information, rely only on the proofs collected with observance of requirements of the legislation.

The worker shall take measures for non-admission of emergence of real, potential conflict of interest which availability influences/can affect objectivity or impartiality of adoption of decisions by it or making or non-execution of actions in case of execution of office powers.

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