The relationship between integrity and corruption in the modern day society
The Head of Internal Audit at Morupule Coal Mine, Mr. Ernest Kelapile delivered a compelling presentation that delved into the intricate relationship between integrity and corruption in today's modern society. Addressing a group of professionals responsible for upholding financial and ethical standards, Kelapile painted a vivid picture of how the digital era has both expanded opportunities for corruption and provided new tools to counteract it.
He emphasised that integrity is the bedrock of the auditing profession, serving as the essential foundation that empowers auditors to hold others accountable. However, in the rapidly evolving digital landscape, integrity faces unprecedented challenges. Not only are schemes of corruption becoming more sophisticated, but the very technologies intended to protect against them are also introducing new risks.
Kelapile posed a critical question to the audience: “How can internal auditors uphold their integrity in a world where corruption is becoming more elusive and increasingly entwined with technological advancements?”
The solution, according to Kelapile, lies in internal auditors adapting to these changes and harnessing the power of digitalization. He highlighted several advanced tools that have the potential to revolutionize the internal audit function, including Data Analytics, Artificial Intelligence and Machine Learning, Continuous Auditing and Monitoring and Blockchain Technology.
Despite the promise of these digital tools, Kelapile cautioned that their implementation must be grounded in a strong ethical framework. Over-reliance on technology, he warned, could lead to complacency. He stressed that technology cannot replace the human qualities of judgment, discretion and ethical decision-making. Auditors must ensure that these tools enhance, rather than replace their professional skepticism and commitment to integrity.
In closing, Kelapile urged internal auditors to become "integrity champions" within their organisations, using technology as a means to uphold ethical standards, not to circumvent them.
