COSO Principle 5: The entity holds individuals accountable for their internal control responsibilities in the pursuit of objectives
Management and the board of directors establish the mechanisms to communicate and hold individuals accountable for performance of internal control responsibilities across the entity and implement corrective action as necessary
Management and the board of directors establish performance measures, incentives, and other rewards appropriate for responsibilities at all levels of the entity, reflecting appropriate dimensions of performance and expected standards of conduct, and considering the achievement of both short-term and longer-term objectives
Management and the board of directors align incentives and rewards with the fulfillment of internal control responsibilities in the achievement of objectives
Management and the board of directors evaluate and adjust pressures associated with the achievement of objectives as they assign responsibilities, develop performance measures, and evaluate performance
Management and the board of directors evaluate performance of internal control responsibilities, including adherence to standards of conduct and expected levels of competence, and provide rewards or exercise disciplinary action, as appropriate.
- GOV-05 - Measures of Performance
- GOV-05.1 - Key Performance Indicators (KPIs)
- GOV-05.2 - Key Risk Indicators (KRIs)
- HRS-01 - Human Resources Security Management
- HRS-03.2 - Competency Requirements for Security-Related Positions
- HRS-06 - Access Agreements
- HRS-06.1 - Confidentiality Agreements
- HRS-07 - Personnel Sanctions
- HRS-07.1 - Workplace Investigations
- HRS-08 - Personnel Transfer
- HRS-09 - Personnel Termination
- HRS-09.1 - Asset Collection
- HRS-09.2 - High-Risk Terminations
- HRS-09.3 - Post-Employment Requirements