Control and Risk Self-Assessment Techniques
http://www.11iacc.org/download/add/WS3.1/WS%203.1_Long.doc
Some auditing bodies, such as the UK Audit Commission, report on having deployed innovative techniques. In recent years, Control and Risk Self-Assessment (CRSA) has become recognised as a means of combating unethical conduct. CRSA techniques can be used to raise awareness and to influence and strengthen organisational cultures. Auditors have acquired new and demanding roles as agents for organisational change, including: raising awareness of potential risks; improving and strengthening cultures and values; helping assess arrangements in practice; influencing actions and decisions; facilitating self-assessment by managers; and empowering, engaging and committing managers.

Ethical Audits
http://www.oag-bvg.gc.ca/domino/other.nsf/html/99cam_e.html

Some auditing bodies have integrated into their auditing practices examination of such elements as the ethical conduct of the audited workforce. So, for example, one of the auditing guides of Canada's Attorney General's office guides its auditors to review whether: "the work force behaves in a manner consistent with the nature of the organization, the tasks carried out and the values espoused, so as to avoid unacceptable behaviour - such as real or apparent conflict of interest -- that might negatively affect the organization's image or credibility, or harm individuals, groups of individuals or other organisations." This comes as part of the 1997 Guide on Auditing the Management of People.

IMF Code of Good Practices on Fiscal Transparency
http://www.imf.org/external/np/fad/trans/code.htm

This IMF code was revised and approved in 2001. Fiscal transparency can make a major contribution towards improving governance. According to the IMF, it can lead to better informed public debate on the design and results of fiscal policy and makes governments more accountable for the implementation of their fiscal policies. The International Monetary and Financial Committee is therefore seeking to encourage IMF member countries to implement a Code of Good Practices on Fiscal Transparency. The code is based on the following key objectives: roles and responsibilities in government should be clear; information on government activities should be provided to the public; budget preparation, execution, and reporting should be undertaken in an open manner; and fiscal information should attain widely accepted standards of data quality and be subject to independent assurances of integrity.

INTOSAI International Auditing Standards
http://www.intosai.org

International auditing standards, such as the INTOSAI auditing standards, reflect a 'best practice' consensus among SAIs. Application of such standards can strengthen the efficiency, quality, professionalism and credibility of SAIs' work.

Lima Declaration of Guidelines on Auditing Precepts

The Lima Declaration of Guidelines on Auditing Precepts was adopted by delegate acclamation in October 1977 at the 9th International Congress of Supreme Audit Institutions in Lima, Peru. Since then, the declaration has been described as the "Magna Carta" of contemporary financial auditing (Source: International Journal of Government Auditing, 7/2004 issue). It clearly summarises the key principles of contemporary auditing and provides a definitive explanation of SAI independence.

OECD-DAC Good Practices on Auditing
http://www.oecd.org

In December 2002, the OECD Development Assistance Committee issued a paper highlighting good practice in financial reporting and auditing. Good quality financial reporting is crucial to the effective implementation of development programs and to accountability in the use of development resources. Independent audits by appropriately qualified auditors provide assurance both of the reliability of financial reports and that aid is being used for its intended purpose. This OECD document provides a number of recommendations in this regard.