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Making Use of the CIPFA TICK Scores: Guidance for Departments

3  Do internal controls link to Individual performance? 

The department should link achievement of the organisation's internal control objectives to individual performance objectives. Each person within the organisation should be held accountable for the achievement of assigned internal control objectives.

It is important that the department ensures that those who are responsible for each risk are maintaining those risks within established limits for risk taking, as they may be inclined to choose their own risk limits over those of the department. Because achieving the department's objectives and maintaining effective controls are linked, this should be recognised in the department's process of performance assessment. Managers should also be held accountable for being in control, for example, by issuing in control statements or letters of representation.

Suggested Response

If the leadership is concerned about the CIPFA TICK survey assessment of this principle, then attention needs to be directed at the department's performance management system. This system needs to recognise the crucial importance of internal control to sustainable departmental success. Achieving the department's objectives and maintaining effective controls are inextricably linked. Sustainable success is based on people who create opportunities and properly control their operations.

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