During 2013 the Treasury implemented a new process for gaining assurance on the internal control environment in departments (CIPFA TICK).
CIPFA TICK replaced the previous assurance process, Departmental Internal Control Evaluation (DICE).
While DICE has been replaced the elements and control criteria used are still a useful set of expectations over the broad actions departments are expected to take to provide the Chief Executive with sufficient confidence to sign, and the Chief Financial Officer to countersign, the statement of responsibility in annual departmental financial statements.
The Elements and Control Criteria
The elements and control criteria summarise generally applicable good practice within which departments develop their individualised financial management systems and processes tailored to fit their specific business and operational environment, needs and priorities.
The elements of the financial management system are presented from a departmental perspective with specific links made to the quality of the data provided by departments for incorporation in the Estimates, Economic and Fiscal Updates and the Financial Statements of the Government. The elements are grouped to reflect the primary link with the aggregate reports.
The focus of the elements and control criteria is the processes and systems that are employed by departments to support the quality of departmental information and the efficiency and probity of departmental decision-making. As such, the elements and control criteria are under the full or reasonable control of departments. The elements and control criteria assume that departments are applying the concepts, definitions and reporting standards required by GAAP and additional statutory and administrative requirements under government policy, and are actively managing the legislative compliance costs associated with both general departmental operations and financial reporting.