The National Audit Department is an independent body entrusted to carry out auditing. Auditing carried out by the National Audit Department includes Financial Statement Auditing, Compliance Auditing, and Performance Auditing. These three types of auditing need to be implemented taking into account the code of ethics of public sector auditors. Officer A has been placed in the Financial Audit Sector and is responsible for performing two types of auditing, namely Financial Statement auditing and Compliance auditing. Officer A is a friendly and approachable person. His friendly nature makes him easy to make friends with anyone and is also liked by the audit team. The audit party is a Federal Statutory Body XYZ which has subsidiaries to manage hotel chains in Malaysia. 

Officer A always receives accommodation vouchers in the hotel chain of the Federal Statutory Body's subsidiary. Officer A will use the voucher to take the family on holiday. Besides, officer A will also receive special treatment at the hotel chain when he informs Audit that he will be staying at their hotel chain. Special treatment includes free dinner for the first night of stay. During the audit of the Financial Statements, officer A found that Federal Statutory Body XYZ did not comply with accounting standards which resulted in the financial assets of Federal Statutory Body XYZ being overstated. Officer A raised this matter during the meeting to discuss the findings of the Audit. Officer A has also included this matter in the issued Audit Certificate.

Be required:

a) Identify three (3)code of ethics for public sector auditors and describe each code. 

b) Based on the situation above, describe the actions that should be taken by officer A to ensure that he complies with the Code of Ethics for Public Sector Auditors. 

c) Based on two (2)types of auditing in the public sector, discuss the importance of the audit.