The accountability system is founded on core guiding principles and mainstreamed functional elements present at all levels of the organization. This foundation provides a framework against which UNICEF: (a) establishes a chain of responsibility, authority and accountability that flows from the General Assembly through the Executive Board to the Executive Director and managers and staff; (b) creates a strengthened dimension of enterprise risk management and internal control, which enables the organization to take a systematic and holistic approach to identify, assess, evaluate, prioritize, manage and control risk at all levels; and (c) sets in place a fully developed results-based management framework, including improved and consistent monitoring and evaluation, in order to increase capacity to achieve results for children and women and strengthen performance management.