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Gary Thomas and Nick Peim are right ("In ourselves we trust: if quality is the aim, think outside the tick-box", 14 July): the removal of trust means the removal of responsibility. I would go further: thought falls victim, too.

We are a small specialist performing arts institution with a turnover of roughly ?8.5 million. In addition to external auditors, we are obliged to have internal auditors. Our governing body must have an audit committee as well.

What is the point of all this surveillance? Higher education is hardly the first port of call for fraudsters, is it? We have qualified accountants in our finance team. What is the point of gaining professional qualifications if you can't be trusted to adhere to professional standards?

Mark Featherstone-Witty, Founding principal/chief executive officer Liverpool Institute for Performing Arts