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Code of Conduct

Establishing a code of conduct (a statement of professional principles applicable to everyone involved) at the outset of any assurance review is essential to ensure that the review team and their departmental contacts adopt uniform working practices and standards. This in turn will clarify mutual expectations in advance and will help to prevent any cultural differences from affecting the quality and effectiveness of the review. Some typical items for an assurance review code of conduct include:

  • challenging but constructive style from the review team (critical friend approach)
  • robust management of time
  • confidentiality and non-attribution of interview comments
  • openness and honesty from all participants
  • no surprises at the end – regular feedback to the SPO/SRO throughout
  • forward looking – not an Audit
  • constructive and practical recommendations