OAG STAFF DECLARATION OF AUDIT INDEPENDENCE
A REVIEW (PROJECT XXX)
DATE: xx
BACKGROUND
HRM’s Code of Conduct requires all employees to avoid conflicts of interest. A conflict of
interest exists whenever you are in a situation where your private business or personal interests conflict
with those of the Halifax Regional Muncipality.
This is of particular concern in the work of the Office of the Auditor General where staff may be called to
work on projects in various locations. A conflict of interest is any situation in which an auditor, who is in
a position of trust, has a competing professional or personal interest. Such competing interests may
make it difficult to impartially fulfill his or her duties. A conflict of interest exists even if no unethical or
improper act results. A conflict of interest can create an appearance of impropriety that can undermine
confidence in the auditor, the audit activity and the profession. A conflict of interest could impair an
individual's ability to perform his or her duties and responsibilities objectively.
Independence is a critical component of auditing and forms the basis of impartiality of the audit and
objectivity of the audit conclusions. Auditors must be independent of the activity being audited and free
from bias and conflict of interest. Auditors maintain an objective state of mind throughout the audit
process to ensure the audit findings and conclusions will be based only on objective evidence.
DECLARATION OF INDEPENDENCE
I declare that I do not have any direct or indirect personal relationship, affiliation or association
with any party with whom I deal in my day to day work that would give rise to any actual or
perceived conflict of intererst.
OR:
I declare that the following details are the only direct or indirect personal relationships,
affiliations or associations I have with parties with whom I deal in my day to day work and that
may give rise to any actual or perceived conflict of interest.
1. see note attached
2.
3.
Provide details of the name of the party and the nature and value of the relationship (if
applicable), affiliation or association.
C3.a Sept-8-14 Page 1 of 2
OAG STAFF DECLARATION OF AUDIT INDEPENDENCE
A REVIEW (PROJECT XXX)
By signing below, I agree that I have made a full and frank disclosure of all relationships, affiliations or
associations that may put me in a conflict of interest situation in performing my work.
Print Name _____________________________ Signature ____ ____________________________
Reviewed and confirmed by Project Lead
Print Name _____________________________ Signature ____ ____________________________
C3.a Sept-8-14 Page 2 of 2