Selected Key Concepts

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Selected Key Concepts

  • Public Servants:

    • Public servants hold a public trust and have an obligation to do what is in the collective best interest of all (i.e., greater good) versus what is in the narrow interest of a few (i.e., special interests).

  • SAIs, CPAs, CAs:

    • Certain accountability professionals are in the "trust business". As a result, they should lead by example and do what is right versus what is arguably acceptable.

  • Corruption:

    • There should be zero tolerance for corruption although it will never be zero. The key question is: What happens when corruption exists and is exposed?