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The court of audit of Aruba and its commitment to integrity
Hermans, Marilynn
Hermans, Marilynn
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Keyword
Audit Institution
Integrity
Integrity Management
Integrity Policy
Code of Conduct
Integrity Risks
Core Values
Integrity Instruments
Behavioral Norms
Theory of Three Elements of Integrity Policy
Implementation Methods
Resistance to Change
Perception
Stakeholder Relationships
Public image
Integrity
Integrity Management
Integrity Policy
Code of Conduct
Integrity Risks
Core Values
Integrity Instruments
Behavioral Norms
Theory of Three Elements of Integrity Policy
Implementation Methods
Resistance to Change
Perception
Stakeholder Relationships
Public image
Location research
Date
2022
Language
English
ISSN
ISBN
Research Projects
Organizational Units
Journal Issue
Abstract
Since the Court of Audit has gone through the process of designing and implementing a full-fledged integrity policy, this study aims to explore how that process was carried out and elaborate on its integrity policy. The research objective is to set an example for
other public organizations and, by doing so, to promote integrity management within the public sector. This research is a qualitative, using qualitative questionnaires and interviews. The research participants were the Court of Audit as a key organization and a selection of external primary stakeholders and external secondary stakeholders. This research is supported by the main research question: How does the Court of Audit of Aruba promote and protect integrity within its institution? Guided by ten research sub-question, research was conducted into the chosen integrity definition; integrity risks; supporting core values; integrity instruments and behavioral norms; assurance, monitoring, and evaluation of integrity policy; the selected implementation method; rules, measures, and activities, missing or still under development; impeding factors to achieving a fully-fledged integrity policy; and the perceptions of internal and external stakeholders. The results show that the way the Court of Audit promotes and protects integrity is through the observance of an integrity policy ('Integrity Policy Plan’) and a code of ethics ('Code of Conduct’), including the supporting core values. Integrity is being promoted and experienced as a principle, a value or a norm, rather than a set of rules (24/7, also outside office hours). The Court of Audit engages its board members and personnel in the design and implementation of its integrity policy. In essence, the Court of Audit is very attentive in guarding and maintaining the public’s trust in its organization as audit institution. The Court of Audit aims to set an example for organizations it monitors and to f=give substance to its motto ‘Lead by Example’.
Citation
Hermans, M. (2022). The court of audit of aruba and its commitment to integrity. Bachelor dissertation. University of Aruba. 87 pp.
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Publisher
University of Aruba
Journal
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URI
https://hdl.handle.net/20.500.14473/905