Encompasses adherence to ethical codes and standards, measured by what is right and just. Staff are expected to uphold the spirit and form of auditing and ethical norms, prioritizing the obligations of the Office of the Auditor-General (OAG) above personal interests, conducting themselves beyond reproach.

Denotes freedom from influence by audited entities and external interest groups. Staff are expected to comport themselves in a manner preserving independence, avoiding actions that compromise this tenet.

Characterized by truthfulness untainted by individual biases, interpretations, feelings, and thoughts. Audit reports are to be accurate and objective; staff act impartially and unbiasedly, grounding opinions, conclusions, and reports on evidence collated per auditing standards and regulations.

Entails protecting information balanced with transparency and accountability needs, constituting an implicit auditor-client contract. Auditors are under no legal obligation to disclose faults or unlawful acts beyond client management, disclosures being made pursuant to public duty or professional obligation where applicable.

Staff of the Office of the Auditor-General for Local Governments are duty-bound to exhibit highest standards of behavior and integrity, exercising due professional care in audit conduct, supervision, and report preparation. This encompasses demonstrating competence, skills, judgment, and appropriate conduct.

The Office of the Auditor-General for Local Governments is responsible for empowering staff and fostering development to their full potential, irrespective of level or expertise. Staff members have an ongoing obligation to update and enhance skills requisite for their professional responsibilities.