Management integrity and ethics are key elements in the control environment component under the COSO framework for assessing internal controls.  The control environment starts with management integrity and adherence to proper ethics.  As an auditor, you are often the first line of defense in identifying State ethics law violations through your audit work. To properly fulfill this responsibility, the auditor must be familiar with the appropriate rules and requirements.  Recent news articles and audits have highlighted unethical behaviors by State government employees.

In this course, you shall hear from two agencies that are heavily involved in identifying ethical violations by State employees.  The New York State Commission on Public Integrity (Commission) was created to foster public trust in government by working to insure compliance with the State's ethics and lobbying laws.  The Commission provides information, education and advice regarding current ethics and lobbying laws.  In addition, the Commission promotes compliance through audits, investigations and enforcement proceedings.    The Office of the State Comptroller (OSC) has wide ranging audit responsibilities in the area of government operations.  OSC conduct extensive audits of State agencies, local governments and not- for-profits that do business with New York State.