Departmental Internal Control Evaluation (DICE)

Page updated 26 Feb 2008

The DICE project involves re-engineering the assurance process that provides the Secretary to the Treasury assurance that he can sign the Statement of Responsibility in the Crown financial statements that departments' internal controls are operating satisfactorily.

Treasury is seeking to make this process more effective and efficient by specifying criteria for adequate internal controls in departments that will form the basis for their evaluation. Such evaluations will enable the Treasury to:

• sign off the financial statements;
• identify areas of concern over financial management practices within departments;
• identify financial management systemic issues that may require consideration by the 'centre'.

Treasury has developed a set of control criteria and a questionnaire for assessing the internal control across departments. DICE was rolled out to 44 departments in 2003 and has been running annually since.

Documents for Departments

• Treasury Circular TC2007/16: Departmental Internal Control Evaluation (DICE) (14 November 2007)
  
• Financial Management: Departmental Internal Control Evaluation Criteria