State audit institutions constitute a very important part of the contemporary model of state. Auditors (people employed by state audit institutions), being professionals, should fulfill many duties which are customarily assigned to them by the society. In their daily work auditors should observe statutes and codes of ethics. The ethics of auditors of the Supreme Audit Office (Najwyższa Izba Kontroli) is held in high regard among rules of conduct for auditors. It serves a model for ethics in other state audit institutions, such as the National Labour Inspectorate (Państwowa Inspekcja Pracy) or Regional Chambers of Audit (regionalne izby obrachunkowe). Ethics of auditors is a special kind of ethics expected from public administration employees.