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2000 October Report of the Auditor General of Canada

October 2000 Report—Chapter 12

Exhibit 12.1—Elements of Controls and Values and Ethics Approaches to Maintain Probity in Government

Financial and management controls

• Control frameworks for
  • risk management
  • financial management
  • physical resource management
  • human resource management
• Information to
  • manage operations
  • support decision making
  • demonstrate accountability

Source: Office of the Auditor General, Financial Management Capability Model, 1999

Values and ethics approaches

• Political and senior management leadership that promotes ethical conduct
• Clear statements of values and ethics or codes of conduct
• Approaches to decision making that
  • require consideration of values and ethics
  • align management policies to support ethical conduct
  • offer recourses to report ethical concerns
• Clear guidance for interaction between the public and private sectors
• Assessment of and reporting on effectiveness of values and ethics initiatives

Source: Organization for Economic Co-operation and Development, Principles for Managing Ethics in the Public Service