The organization holds people to account for the internal control responsibilities they carry in pursuing objectives. Points of focus (5). Using structures, authorities and responsibilities to enforce accountability: the board and management provide the means to communicate internal control responsibilities, hold people to them throughout the entity and take corrective action where needed. Performance measures, incentives and rewards: these fit the responsibilities at each level, cover the relevant aspects of performance and expected conduct, and balance short-term against longer-term objectives. Continued relevance: measures, incentives and rewards are reviewed so they stay in line with the discharge of internal control responsibilities. Excessive pressure: the pressures that come with objectives are weighed and adjusted when responsibilities are assigned, measures set and performance reviewed. Evaluation, reward and discipline: how people carry out their internal control responsibilities, including their conduct and competence, is evaluated, and they are rewarded or disciplined accordingly. Approaches the framework suggests for external financial reporting: setting and confirming responsibilities; building balanced measures, incentives and rewards; checking that performance measures have the influence intended; tying pay and other rewards to performance.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.