A global standard for responsible action, promoting ethical behavior worldwide
Global Code of Conduct Facilitates Cross-Cultural and Jurisdictional Understanding
Our Principles
Integrity
Auditors have a duty to adhere to the highest standards of behaviour by being professional and honest in their work and their relationships with clients.
Independence
In all matters relating to the audit work, the independence of Auditors should not be impaired by personal or external interests.
Objectivity
Auditors' objective assessments should be free from undue influence by reflexivity and external influence. The accuracy of reports bears their strength from objectivity and impartiality.
Confidentiality
Auditors should not disclose information obtained in the auditing process to third parties, either verbally or in writing.
Professional Secrecy
Auditors should not disclose information obtained in the auditing process to third parties, either orally or in writing.
Competency
The auditors shall engage only in services they have the necessary knowledge, skills, and experience.
Anti-Bribery Policy
Cianaa has a strong anti-bribery policy to prevent and prohibit bribery in all forms within our organization and in our business dealings with third parties
Bribery is the offering, promising, giving, accepting, or soliciting of any undue advantage in order to influence the actions of another person or organization in violation of their legal or professional obligations. This includes, but is not limited to, cash payments, gifts, favors, or other forms of inducement.
The following conduct is strictly prohibited:
- Offering, promising, giving, accepting, or soliciting bribes or other undue advantages to or from any person or organization.
- Attempting to influence the actions of another person or organization through the use of bribery.
- Accepting any bribe or undue advantage offered by another person or organization.
Our organization is committed to complying with all applicable anti-bribery laws, including the Foreign Corrupt Practices Act (FCPA), UK Bribery Act and New Zealand Law. We will conduct our business in accordance with these laws and any other applicable laws and regulations.
Violations of this policy will result in disciplinary action, up to and including termination of employment. Additionally, our organization will cooperate fully with any government investigations and will take any other appropriate legal action against individuals or organizations that engage in bribery.
