International Journal on Criminology
Table 5 : Common values in the ethical standards of public and private sector accounting professionals
Values
Content of the Oath Solemnly Taken
Independence , Impartiality
Probity , Integrity
Secrecy , reserve and professional discretion
Comments
• Probity ( EC , CAC , CP )
• Compliance with laws ( EC , CAC , CP )
• Loyalty ( CP , JF )
• Independence ( CAC )
• Honor ( CAC )
• Secrecy ( JF )
• Fulfilling one ’ s duties well ( JF )
• Dignity ( JF )
Situations that create a conflict of interest are prohibited .
Integrity and honesty are conditions for the practice of the profession . Failure to do so is sanctioned by the judiciary and may result in disciplinary action , up to and including disqualification from practice .
Number professionals only communicate the information they have to persons legally qualified to know it .
Competence Continuous training is obligatory .
Denunciation of crimes and misdemeanors
Source : Hervé Boullanger
Misappropriations or criminal offenses discovered during the mission must be reported to the public prosecutor .
As Table 6 below shows , some values are not common to private and public professionals and it is precisely those values that have no impact on the fight against corruption .
3.2 The Case of Public Procurement
Table 7 below summarizes the stages of the public procurement process in which corruption can and does occur on a massive scale around the world . In Europe , the code of public procurement mainly governs the selection phase of candidates , but corruption is also , and increasingly so , practiced in the less visible phase of contract execution ( e . g ., validation against hidden payment for the delivery of defective work ).
In addition to the obligations of transparency and free access to public procurement markets imposed by law , certain good practices in public authorities
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