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5. Accept an external system of audit.
But the second vital strand in the SSRB's approach has been to try to get a grip of the expenses regime, arguing for full transparency, all expenditure to be receipted and justified, and a much more effective system of audit.
LAST May, when Paul Sarbanes, a Democratic senator from Maryland, first published his proposal for a new system of audit regulation and tougher penalties for corporate wrongdoing, few people believed that it would get anywhere.
Sir Christopher Kelly, the chairman of the Committee for Standards in Public Life, had commended his "proposals for a more robust system of audit and assurance, based for the most part on claims backed by receipts and by the implied acceptance of complete transparency".
The Code of Practice states that policies should be directly tied to the clinical governance framework and regularly reviewed under a system of audit, revision and update.
Some hospitals even had their own system of audit linked to their regular mortality review meetings, as explained by a clinician from a district hospital: "In 1999 we just started collecting data.
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In Los Angeles, he applied similar methods and also created a rigorous system of audits and internal incident reporting that has become a national model.
The system of auditing is also described as inadequate to detect fraud and needs to switch from announced to unannounced inspections as well as random sampling.
Between them, these three are meant to bring all the factories in Bangladesh into a system of auditing and inspection that will enforce agreed standards.
He believes there is a strong case for greater supervision: "You have got to have a more pro-active system of auditing," he says.
"The Walmart system of audits and inspections is not improving the factory safety conditions here in Bangladesh," said Kalpona Akter, executive director of the Bangladesh Center for Worker Solidarity.
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