The presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations and auditors. Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by the presence of an ethics code.

Public sector auditors play a very crucial role in ensuring the credibility of financial and non-financial performance of government entities by providing quality auditing which ultimately improve the level of accountability and integrity of the government to the public at large.

The influence of the behavior of public sector auditors on "Quality Control" within the Ethical standards