Integrity and ethical values are something the organization visibly commits to. There are four points of focus. Tone at the top: through their directives, actions and behaviour, the board and management at every level show that integrity and ethical values matter to internal control. Standards of conduct: what the board and senior management expect on integrity and ethics is set down in standards of conduct understood at every level, and also by business partners and by outsourced service providers. Evaluating adherence: processes assess individuals and teams against the standards of conduct expected of them. Dealing with deviations promptly: departures from the standards are found and put right quickly and consistently. Approaches the framework suggests for external financial reporting: setting standards of conduct; setting an example on integrity and ethics; assessing whether management, other staff, outsourced service providers and business partners adhere; reporting deviations and acting on them promptly.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.