CoActive Control

As our perspectives on the most desirable and effective management model for our times have changed from the Command & Control model of Plan, Organize, Direct and Control to the Leadership model of Vision, Empower, Lead and Coach – it is imperative that we change our perspective on the fundamental concept of "internal control" as well. While the development and publication of Internal Control - Integrated Framework (COSO) was a significant step forward by defining internal control as an integrated process based on ethical values, the work of the Canadian Criteria of Control Committee (CoCo) took a even greater step and focused on behavioral values rather than control structure and procedures as the fundamental basis for internal control in a contemporary context. The CoActive Management Model provides another continuous improvement step by serving as a foundation for The CoActive Control Principles which blend the behavioral focus of CoCo and the control activity emphasis of COSO to provide a new paradigm of Organization Control.

The CoActive Control Principles

Organization Control

is more valuable than Management Control

Accountability

is more valuable than Supervision

Teamwork

is more valuable than Segregation of Duties

Self Assessment

is more valuable than External Review

Continuous Improvement

is more valuable than Periodic Appraisal

Commitment

is more valuable than Fear

Assurance

is more valuable than Opinion