Departmental Internal Control Evaluation (DICE)
Page updated 1 Mar 2011
The Treasury operates a process that provides the Secretary to the Treasury assurance that he can sign the Statement of Responsibility in the Financial Statements of Government that departments’ internal controls are operating satisfactorily. This process is called Departmental Internal Control Evaluation (DICE). This assurance process involves obtaining independent assessments of internal controls from departmental audit service providers against internal control elements and criteria.
To make this process more effective and efficient, Treasury has specified criteria for adequate internal controls in departments that form the basis for their evaluation. Such evaluations enable the Treasury to:
- sign off the Financial Statements of Government;
- 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 departments in 2003 and has been running annually since.
Documents for Departments
Contacts for Enquires
Ken Warren | Macroeconomic GroupTel: +64 4 471 5128
Fax: 64 4 499 0992
Email: ken.warren@treasury.govt.nz
Catherine Moger | Macroeconomic Group
Tel: +64 4 471 5106
Fax: 64 4 499 0992
Email: catherine.moger@treasury.govt.nz
