1. Vademecum of the External Service
2. » 2. The delegation: Management and Internal Control
3. » 2.3 Internal control
2.3.5 The 16 Internal Control Standards
adapted to Delegations
Division: Adviser ICS & AMP
(…)
ICS 2. Ethical and Organisational Values: Management and staff are aware of and share
appropriate ethical and organisational values and uphold these through their own behavior and
decision-making.
Requirements
• The DG has procedures in place - including updates and yearly reminders - to ensure
that all staff are aware of relevant ethical and organisational values, in particular
ethical conduct, avoidance of conflicts of interest, fraud prevention and reporting of
irregularities.
(Main references: (…) How to enhance effective application of the Whistleblowing rules and
protection of Whistleblowers SEC (2004) 151/2
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