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Making Use of the ICAT Scores: Guidance for Departments

Publication Details

  • Making Use of the ICAT Scores: Guidance for Departments
  • Published: 15 Apr 2016
  • Status: Current
  • Author: The Treasury
 

Making Use of the ICAT Scores: Guidance for Departments

Page updated 15 Apr 2016

The Internal Control Assessment Tool (ICAT) survey examines nine principles of good practice for evaluating and improving internal control systems, focusing on areas where the practical application of internal control often fails in many organisations. This document discusses each of these principles and provides guidance on actions to take if the results of the ICAT survey are not aligned with the department's risk appetite

See also Internal Controls.

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Introduction

1 Do internal controls support the department's objectives?

2 Do internal controls reflect roles and responsibilities?

3 Do internal controls link to Individual performance?

4 Do internal controls get applied with sufficient competency?

5 Are internal controls supported by a suitable “tone at the top”?

6 Do internal controls respond to risk?

7 Do internal controls get communicated regularly?

8 Do internal controls get monitored and evaluated?

9 Do internal controls provide for transparency and accountability?

Summary

icat-scores.pdf (195 KB) pp. (2),16
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