With a well-deserved tribute to the Apostle on the 173rd anniversary of his birth and the centennial year of Commander-in-Chief Fidel Castro Ruz, the comptrollers and auditors of the Comptroller General's Office of the Republic, as they do every year, signed and ratified their commitment on January 28th to uphold the principles and values of the Code of Ethics for Auditors of the National Audit System. This commitment is based on the mission and responsibility entrusted to us and our dedication to the Revolution, the legacy of our undefeated Commander-in-Chief Fidel Castro Ruz, Army General Raúl Castro Ruz, and President Miguel Díaz-Canel Bermúdez.
At the Comptroller General's Office, this solemn ceremony was presided over by Comptroller General Mirian Marban González. Also present were the deputy comptrollers general, chief comptrollers, auditors, and employees of this state body.
This Code is founded on the essential ethical principles of the concept of Revolution as defined by our Commander-in-Chief Fidel Castro Ruz, which we Cubans have sworn to uphold.
The auditors of the National Audit System embrace the ethical principles that should govern the conduct and personal actions of all those who assume the responsibility of this noble profession, as a necessary qualitative complement to compliance with the Constitution of the Republic of Cuba and other legal norms, applying with efficiency and effectiveness the provisions of the Cuban Audit Standards and their Procedures Manual.
Sufficient examples of honesty, transparency, and justice inspire us to perform our work better each day, as heirs to the thought and action of Martí and Fidel, from whom we have learned lessons of integrity, modesty, sacrifice, and altruism.
No Code can address all the ethical circumstances that may arise in the performance of their duties, but they must have a full guarantee of justice and the certainty that the result achieved is based on professional judgment, compliance with legality and objectivity, acting in good faith and in the public interest, with transparency and consistency between thought and action. The independence of auditors must not be compromised by personal interests that could lead to breaches of their duties and the responsibilities and obligations of their position.
The auditors of the Comptroller General's Office and the National Audit System, drawing on their knowledge and skills, contribute to educating management on the need to share and adopt standards of conduct, based on the premise that "Prevention is the key to success."
As is customary each year, at the conclusion of the signing and ratification ceremony of the Auditors' Code of Ethics at the Comptroller General's Office, a floral offering was placed before the bust of José Martí located at our headquarters.