Control Scorecard

A management tool that tracks and reports on the effectiveness of key controls within an organization. It includes information on control owners, key control indicators (KCIs), assessment results, and status indicators. The Control Scorecard helps senior management answer questions about whether the control environment is effective, whether compliance obligations are being met, whether control effectiveness trends are moving in the right direction, and what exceptions require investigation. It complements the Performance and Risk Scorecards to provide a comprehensive view of risk-based performance management.