Our Policies – Lead Excellence Assurance Advisory Audit Services Company

Code of Conduct Policy

Introduction to Code of Conduct Policy

Lead Excellence Audit and Advisory Services Company is committed to transparency, honesty and integrity in all of its work and efforts in support of its mission. Lead Excellence Audit and Advisory Services Company is committed to complying with all laws and regulations of Islamic Republic of Afghanistan; and to promoting ethical behavior in its work and in that of its partners and sub-recipients. Lead Excellence Audit and Advisory Services Company employees are expected at all times to act in good faith, with honesty and integrity, and in furtherance of the organization’s mission, goals and purposes. These commitments are made to strengthen Lead Excellence Aduit and Advisory Services Company as a mission-driven organization and to preserve its ability to deliver high-quality services conducted according to the highest ethical standards.

This Code Conduct sets forth the standards for ethical behavior, legal compliance, and business and professional conduct for Lead Excellence Audit and Advisory Services Company employees, consultants and sub-recipients. Every employee has the right to work in a safe and ethical environment. With this right comes the responsibility to act in accordance with the Lead Excellence Audit and Advisory Services Company’s core values and this Code. Adherence to these values and principles, enacted through the Lead Excellence Audit and Advisory Services Company’s policies and procedures, is critical to the Lead Excellence Audit and Advisory Services Company’s success.

Compliance

Employer and employees have a responsibility to understand and comply with this Code of Conduct, and employees must certify in writing annually that they have received, read, understand and will comply with this Code. In addition, as recommended or required by government regulator, funders or other authorities, Lead Excellence Audit and Advisory Services Company may provide this Code to certain outside parties and require a written commitment to comply, as appropriate. These parties could include consultants, partners, sub-recipients, vendors and other external parties as determined from time to time by the Lead Excellence Audit and Advisory Services Company.

A violation of the Code may result in disciplinary action up to and including termination. Employees’ questions about compliance with this Code should be referred to their supervisor, Field Office Human Resources officer, the Executive Director, or the Human Resources Manager.

General Principles

The Board of Directors, employees, consultants and sub-recipients are expected to act with honesty and integrity in fulfilling all duties and responsibilities, including in engagement with the Lead Excellence Audit and Advisory Services Company’s donors, fellow board members, fellow employees, program partners, the public, community, clients, suppliers, other organizations and government authorities. No individual or entity acting on behalf of the Lead Excellence Audit and Advisory Services Company may take unfair advantage through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or other unfair business practices.

Employees, consultants and sub-recipients are expected to comply with all laws, regulations and other official directives governing personal and Lead Excellence Audit and Advisory Services Company Kabul and all provinces in which the Lead Excellence Audit and Advisory Services Company operates. It is important to avoid any actions that might create the appearance of violating laws or any standards of ethics or conduct covered by this Code. Employees who have questions, are aware of illegal acts or encounter a conflict between the laws of the Afghanistan and other country that relate to the Lead Excellence Audit and Advisory Services Company should consult with their supervisor, Executive Director, the, the Human Resources Manager, or the Financial Manager. Please refer to the Whistleblower policy for additional guidance.

Board of Directors and employees refrain from decisions involving employment or any other activity of the Lead Excellence Audit and Advisory Services Company that may present or appear to present a conflict of interest. In addition, the Lead Excellence Audit and Advisory Services Company attempts to prevent and detect conflicts of interest involving its partners, consultants, sub-recipients and vendors. Each employee and board member has a duty of loyalty to the Lead Excellence Audit and Advisory Services Company and must, at all times, place loyalty to the organization and its mission above personal gain. Employees avoid any action or omission that might harm the Lead Excellence Audit and Advisory Services Company’s reputation.

Board of Directors, employees, consultants, and sub-recipients are expected to conduct themselves in a professional, respectful and culturally appropriate manner at all times and in all situations in which they are representing the Lead Excellence Audit and Advisory Services Company in any way.

Lead Excellence Audit and Advisory Services Company employees and board members treat others with respect and dignity, consistent with Lead Excellence Audit and Advisory Services Company policies on nondiscrimination and sexual harassment. Lead Excellence Audit and Advisory Services Company policy prohibits unlawful discrimination against employees, constants, sub-recipients and others external parties on account of race, color, age, gender, sexual orientation, religion or national origin.

Employees do not use Lead Excellence Audit and Advisory Services Company property or resources for personal gain.

Board of Directors, Employees and other parties privy to this code report any known or suspected illegal, unethical or wasteful activity and violation of this code of which they become aware in accordance with the Lead Excellence Audit and Advisory Services Company’s whistleblower policy recipients of reports of wrong –doing follow established procedure and protocols to determine whether a situation or condition requires investigation and, ultimately, a formal report to the donor. An obligation rests with every employee of Lead Excellence Audit and Advisory Services Company to render honest, efficient, and courteous performance of duties and to conform to Lead Excellence Audit and Advisory Services Company of conduct. Respectful behavior and a reasonable attitude toward work are required. All officers and employees are required to comply with – and therefore will be held responsible and accountable for adhering to – Lead Excellence Audit and Advisory Services Company policies, rules, directives and procedures prescribed by Lead Excellence Audit and Advisory Services Company through supervisory or management personnel.

Furthermore, officers and employees must never use their position with Lead Excellence Audit and Advisory Services Company in an attempt to influence public officials or others for personal gain or benefit. Nor should Lead Excellence Audit and Advisory Services Company employment be used as leverage for favors from customers or suppliers. It is the policy of Lead Excellence Audit and Advisory Services Company to thoroughly investigate the occurrence of any major infraction and to appropriately discipline any responsible officer or employee up to and including termination of employment. Major infractions include but are not limited to the following:

Any action which renders an officer, employee or director an unacceptable security risk, adversely affects the institution’s public image, or causes embarrassment to the institution or its customers.
Release of confidential information, or use of confidential information for personal gain.
Violation of any Government or ETHICAL PRACTICES law or regulation, or any rule or regulation pertaining to job responsibilities.
Misuse, misappropriation, or willful destruction or waste of assets or property belonging to the Institution, its customers, or other employees.
Fighting with or physically abusing others or behaving in an offensive manner during work hours.
Removing or borrowing institution’s property without permission.
Helping anyone gain unauthorized entrance to the institution’s facilities or property.
Persistent financial irresponsibility.
Willful failure to follow instructions; insubordination.
Failure to report to work without proper notification to department management or Human Resource department or leaving the institution without proper authority.
All employees have a duty to report, verbally or in writing, promptly and confidentially, any evidence of any improper practice of which they are aware. As used here, the term “improper practice” means any illegal, fraudulent, dishonest, negligent or otherwise unethical action arising in connection with institution operations or activities. A written report of a fraudulent act or theft will be submitted to Management. Institution officers or employees may also file an anonymous complaint regarding the Institution’s accounting, internal controls, and auditing to the Chief Executive Officer or a member of the management board.

During the course of their work, Lead Excellence Audit and Advisory Services Company officers, Management, and employees may become aware of confidential information about the institution’s customers and suppliers. Such information is privileged and must be held in the strictest of confidence. It is to be used solely for institution purposes and never for personal gain by the employee or anyone else’s personal benefit. Under no circumstances should such information be transmitted to persons outside the institution, including family or associates, or even to other employees of Lead Excellence Audit and Advisory Services Company unless they need to know in order to discharge their responsibilities. Care should be taken not to discuss any matter of a confidential nature in public where the conversation might be overheard.

Child Protection Policy

Article 1

Policy Statement

Lead Excellence Audit and Advisory Services Company recognises that children are one of the most vulnerable groups in society and all children have the right to be safe and protected. LE acknowledges that preventing child exploitation and abuse is a shared responsibility.
Lead Excellence Audit and Advisory Services Company is committed to protecting children from exploitation and abuse regardless of their nationality, culture, ethnicity, gender, religious or political beliefs, socio-economic status, family or criminal background or physical or mental health.
Lead Excellence Audit and Advisory Services Company is committed to ensuring that it, and anyone in contact with children in connection with the activities and programs of LEAD EXCELLENCE AUDIT AND ADVISORY SERVICES COMPANY, is obliged to abide by national laws relevant to child protection.
Lead Excellence Audit and Advisory Services Company is committed to acting in accordance with the standards set out in the United Nations Convention on the Rights of the Child and the UN Declaration of Basic Principles of Justice for Victims of Crime and Abuses of Power.
When dealing with children, Lead Excellence Audit and Advisory Services Company staff must recognize their special needs and must:
take positive steps to ensure the protection of children who are the subject of any concerns;
be guided by the principle of in “the best interests of the child” in all work involving child clients;
work in partnership with parents/care givers and/or other professionals to ensure the protection of children; and
listen to and take seriously the views and wishes of children.

Article 2 Purpose

The purpose of this policy is to protect children from all forms of abuse and exploitation, in all of Lead Excellence Audit and Advisory Services Company’s activities and programs.
This policy outlines Lead Excellence Audit and Advisory Services Company’s:
scope and responsibility to protect children from child abuse;
recruitment and screening processes;
Code of Conduct;
reporting procedures;
risk management; and
definitions of terms used in the policy (e.g. “child abuse”).

Article 3 Scope

This policy applies to:

Board members, staff and volunteers of Lead Excellence Audit and Advisory Services Company; and
contractors providing services to or working with Lead Excellence Audit and Advisory Services Company.

Article 4

Child Safe Recruitment and Screening

Lead Excellence Audit and Advisory Services Company follows child safe recruitment and screening for:
Board members, staff, and volunteers of Lead Excellence Audit and Advisory Services Company; and
contractors providing services to or working with the Lead Excellence Audit and Advisory Services Company.
Anyone in these categories will be provided with a copy of the Policy, briefed on the Policy as part of their orientation or induction and required to understand the requirements of the Policy (see Child Safe Recruitment Procedure at Annexure 1).

Article 5

Standards of Conduct and Child Protection Code of Conduct

Lead Excellence Audit and Advisory Services Company provides guidance about ways to minimise risk to children. It has established standards of behaviour which must be followed at all times when a person is in contact or working with children. These standards are set out in the Child Protection Code of Conduct (see Child Protection Code of Conduct at Annexure 2).
Board members, staff and volunteers of LEAD EXCELLENCE AUDIT AND ADVISORY SERVICES COMPANY, and contractors providing services to or working with Lead Excellence Audit and Advisory Services Company who have contact with or work with children must be provided with, sign and must comply with the Child Protection Code of Conduct.
Lead Excellence Audit and Advisory Services Company must retain a copy of the Child Protection Code of Conduct as signed by each person or maintain a register of those persons who have been provided with and signed a copy of the Code and trained in its obligations.
A failure to comply with the Child Protection Code of Conduct may lead to disciplinary action, legal action, or criminal investigation and prosecution.

Article 6

Training and Awareness

All Board members, staff, and volunteers of Lead Excellence Audit and Advisory Services Company who may have contact with or who are or may be working with children, must participate in regular child protection awareness training.

Article 7

Procedures for Reporting Child Abuse

A report of child abuse may include any disclosure, concern or allegation made by a child, a Board member, staff member, volunteer or contractor or by any other person, of child abuse or a breach of the Child Protection Code of Conduct.
Lead Excellence Audit and Advisory Services Company is committed to ensuring that the safety and wellbeing of the child and their dignity and rights remain the overriding concern at all times. Lead Excellence Audit and Advisory Services Company will:
make every effort to protect the rights and safety of the child throughout the investigation of any report of child abuse;
treat a report of child abuse seriously and ensure that all parties are treated fairly;
deal with a child abuse report in a confidential, fair and timely manner; and
ensure that the interests of anyone reporting in good faith are protected.

A member of staff, volunteer or Board member who intentionally makes a false or malicious report may be subject to disciplinary action.
A contractor who intentionally makes a false or malicious report may be subject to termination of contract.

Article 8

Making a report

If a member of staff, a volunteer, a contractor or a Board member becomes aware of:
child abuse through disclosure from a child, third party and/or direct observation; and/or
a breach or possible breach of the Child Protection Code of Conduct

they must immediately report it to Lead Excellence Audit and Advisory Services Company’s Director and/or Program Manager.

Others, including people in the community or a visitor, can also make a report of child abuse to Lead Excellence Audit and Advisory Services Company.

Article 9

Acting on the report

Any Lead Excellence Audit and Advisory Services Company Board member, staff, volunteer or contractor who becomes aware of a report must:
discuss concerns with Lead Excellence Audit and Advisory Services Company ’s Director and/or Program Manager; and
complete an incident sheet which details who made the report, and/or other witnesses or persons who may have relevant information (see Incident Sheet at Annexure 3).
The Director and/or Program Manager will discuss the concern with the person/s who made the allegations or other witnesses to gather more information so as to be in an informed position to:
identify immediate and potential risks to the child or young person; and
develop and implement an action plan to ensure the child’s safety.
The Action Plan will include but is not limited to the following:
report the matter to local police and/or the child protection authority; and/or
ensure referral and support for the child; and/or
manage internally in accordance with its processes if not a criminal matter; or
take no further action.
In the event that a volunteer or person seconded from another organisation is alleged to have committed child abuse or breached Lead Excellence Audit and Advisory Services Company ’s Child Protection Code of Conduct, Lead Excellence Audit and Advisory Services Company’s Director and/or Program Manager will immediately notify the relevant volunteer program or organisation which seconded the person to Lead Excellence Audit and Advisory Services Company.

Article 10

Risk Management

Lead Excellence Audit and Advisory Services Company will identify any child protection risks in all activities (including programs, projects and positions) and adopt strategies for managing perceived risks. A risk assessment must:
identify risks;
classify any high risk activities; and
document steps to be taken to reduce or remove risks.
Risk assessments are to be reviewed and updated over the life of the assessed activities.
Lead Excellence Audit and Advisory Services Company will not permit any person to work or have contact with children if they pose an unacceptable risk to children’s safety or wellbeing.

Article 11

Employment Contract Provisions

Each employment contract must include an entitlement for Lead Excellence Audit and Advisory Services Company to dismiss, suspend or transfer to other duties a member of staff who breaches the Child Protection Code of Conduct.

An anonymized string created from your email address (also called a hash) may be provided to the Gravatar service to see if you are using it. The Gravatar service privacy policy is available here: https://automattic.com/privacy/. After approval of your comment, your profile picture is visible to the public in the context of your comment.

Other policies can be provided based on request