Performance accountability has a two-pronged approach. The first is internal accountability which refers to the mechanisms by which:

1. the EMB’s lower structures account to higher structures for their performance; and
2. EMB managers monitor and assess institutional performance, and take corrective action in relation to activities that do not meet the required output targets, service levels, and performance standards.

The key responsibility of managers and supervisors is to ensure that EMB staff performance is of high standard and meets the work plans and standards that are anchored in the EMB’s strategic goals.

EMBs may also use the internal audit function (see Internal Quality Controls) to foster internal accountability. Past practices of internal auditors have often been to narrowly monitor institutional compliance with rules and policies, especially in the areas of finance and administration. Internal audit functions are increasingly being used as a performance enhancement tool, assisting senior management to identify means of improving the EMB’s operational effectiveness.

Performance-based accountability also requires senior EMB secretariat staff to submit regular institutional performance reports and updates to the EMB members for review, and for consideration of recommended policy initiatives. EMBs may also consider following corporate board practice in regularly reviewing the performance of the head of the secretariat.