The cyb ernetic perspective provides a basis for evaluating the integrity of corporate governance information and systems from a number of aspects. Evaluating the integrity of information channels was invest control gated by Shannon, a founder of information theory. Shannon(1949) showed that reliable information can be obtained from unreliable channel if they are used in parallel. In other words, boards need to obtain information from strategic stakeholders as well as from management to avoid bias, distortion or errors as discussed by Turnbull(1993a 1997ce,f. The errors and distortions in management hierarchies have been reported by Downs(1967:116-118) Williamson(1975:122), and Demb& Neubauer(992b). Another important insight of cybernetics is the law of requisite variety which states that to counter any variable the organisation must have matching responses. In other words, complexity can only be managed through complexity(Ashby 1968:202). Complex organisations, and/or those operating in a complex dynamic envir ronment require complex control systems.