An integrity audit is an investigation that states how integrity is safeguarded at a certain moment within the company. An integrity audit measures ‘soft’ and ‘hard’ controls as well as their interdependence. Traditionally these investigations place a lot of emphasis on analysing files and documents and on hard controls, such as laws and regulation and procedures. Soft controls, such as mutual trust, co-operation, leadership and open communication, are harder to measure because these elements are interwoven with all aspects of the organization and are in the minds of the employees. For the assessment of soft controls the perception of the employees is of vital importance.

We assess this perception by means of interviews. These interviews take the form of an open conversation. We research the safeguards for integrity with regard to their intention as well as their effect. What does the management aim to achieve with the integrity policy? What are the actual consequences of the integrity policy within the organization? These are some of the questions we find answers to.

We compare the results of the file research and the interviews with a normative frame for integrity to create an understanding of how integrity within the organization is managed and directed. On the basis of the results specific measures can be taken in areas such as policy, frames, planning and control, personnel and direction, and culture.