Author

Barry Davidow B.Com B.Acc M.TaxLaw ACA CFE CRMA PFIIA

Matthew Lyon B.Comm CPA AMIAA 

Date

Topics Explored

Format

Extract/Description

Integrity is often characterised as a personal attribute but processes should not depend on the actions of individuals. Integrity and probity are characteristics of processes and processes must be designed to achieve them. This paper explores the design and assurance of systems reliably delivering outcomes of integrity. While these considerations are most commonly related to public sector purchasing, they apply in other processes and in other environments such as the private and not-for-profit sector.

Key Points

1. Integrity benefits both sides of a transaction
2. Integrity has four aspects – Value for Money, Fairness, Accountability, Transparency
3. Health checks are provided for each of these aspects
4.  

Relevant Industries

Level of Assumed Knowledge