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THE AACI CODE OF ETHICS

 

The Code of Ethics is a statement of principles, standards, and expectations governing behavior of management and those charged with governance in the conduct of fighting fraud and corruption. It provides a description of minimum requirements for conduct and describes behavioral expectations rather than specific activities.

 

The AACI members shall behave ethically. A commitment to ethical practice in fighting fraud and corruption includes overarching principles that express our values, and standards that guide our conduct.

 

PRINCIPLES

 

The AACI overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Members shall act in accordance with these principles and shall encourage others within their organizations to adhere to them.

 

STANDARDS

 

A member's failure to comply with the following standards may result in disciplinary action.

 

  1. Integrity
  2.  
  3. The integrity of an AACI member establishes trust and thus provides the basis for reliance on their judgment. S(he) mitigates actual conflicts of interest, regularly communicates with business associates to avoid apparent conflicts of interest. Advise all parties of any potential conflicts. S(he) refrains from engaging in any conduct that would prejudice carrying out duties ethically.
  4.  
  5. Objectivity
  6.  
  7. The AACI members exhibit the highest level of professional management objectivity in conducting their management duties, including decision making and decision making processes. The AACI members should make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
  8.  
  9. Confidentiality
  10.  
  11. The AACI members respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
  12.  
  13. Competency
  14.  
  15. The AACI members apply the knowledge, skills and experience needed in fighting fraud and corruption. They maintain an appropriate level of management expertise by continually developing knowledge and skills. The AACI members perform management duties in accordance with relevant laws, regulations, and relevant and applicable technical standards.

 

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