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Looking at Corporate Governance and Ethics Through the Prism of Information Integrity

Information integrity refers to the characteristics and qualities of information that minimize "information for decision making risk." Thus, when an information set is suitable (i.e., relevant, reliable, timely, as well as fit-for-purpose), sufficient (i.e., understandable, usable and complete), and credible (i.e., trustworthy and dependable) it is said to have information integrity. Using recent examples such as Wells Fargo, Volkswagen, Wirecard, Boeing, Theranos, and the still evolving case of Chinese property developer Evergrande, and referencing the COSO Internal Control and Enterprise Risk Management frameworks, we will discuss how the information integrity prism could be a useful way to analyze such failures and draw lessons.  

COSO Internal Control Integrated Framework, 2013 & Enterprise Risk Management Framework, 2017.

Ramamoorti, S & Nayar, M.K. (2013). The Importance of Information Integrity. Internal Auditor.

Learning Objectives:

1. To understand how to analyze corporate failures using the information integrity prism.

CPE Information: Behavioral Ethics – Non-technical, 1.2CH

Program Level: Beginner

Prerequisites: None

Advance Preparation: None

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Looking at Corporate Governance and Ethics Through the Prism of Information Integrity

Information integrity refers to the characteristics and qualities of information that minimize "information for decision making risk." Thus, when an information set is suitable (i.e., relevant, reliable, timely, as well as fitfor-purpose), sufficient (i.e., understandable, usable and complete), and credible (i.e., trustworthy and dependable) it is said to have information integrity. Using recent examples such as Wells Fargo, Volkswagen, Wirecard, Boeing, Theranos, and the still evolving case of Chinese property developer Evergrande, and referencing the COSO Internal Control and Enterprise Risk Management frameworks, we will discuss how the information integrity prism could be a useful way to analyze such failures and draw lessons.  

COSO Internal Control Integrated Framework, 2013 & Enterprise Risk Management Framework, 2017.

Ramamoorti, S & Nayar, M.K. (2013). The Importance of Information Integrity. Internal Auditor.

Learning Objectives:

1. To understand how to analyze corporate failures using the information integrity prism.

CPE Information: Behavioral Ethics – Non-technical, 1.2CH

Program Level: Beginner

Prerequisites: None

Advance Preparation: None

view slides and recording

Click here to view and download the article, The Importance of Information Integrity.

Click here to view and download the slides.