Preamble
The Office of the Comptroller and Auditor-General of Zimbabwe hereinafter called the Office” or OCAG has adopted this Code of Ethics as a guideline of conduct reflecting moral standards and ethical values that would ensure a credible environment of professionalism. This Code has been prepared in consonance with the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics and the International Federation of Accountants (IFAC) Code of Ethics.Failure to abide by the provisions of the Code may cause embarrassment to the Office and will call for necessary action.
All auditors shall observe the conditions of service and all regulations like the Public Service Regulations, 2000 as amended by Statutory Instrument 58A of 2001, the dress code, promulgated by the Public Service Commission and the Official Secrets Act etc. This code of Ethics is binding upon all auditors under the control of the Office and carries equal force as any other rules and regulations of the Public Service Commission.