Abstract

The Court of Audit is a Dutch institution that audits whether the spending of the Dutch national government is lawful and efficient. To achieve and maintain trust, the Court of Audit adopted a “Code of Conduct” to provide principles for ethical behaviour. The code mentions five core values: integrity, objectivity, transparency, openness, and professionalism. According to the Court of Audit, these are the most important values within the institute as they influence the behaviour and conduct of everyone working at or on behalf of the institute.