A high-performance culture is one where employees are motivated to achieve excellence, innovate, and contribute to organizational success. This requires recognition of individual contributions, team collaboration, and strong leadership.

Let's analyze each option:

A. Reiterating the importance of compliance with established policies and procedures.

Incorrect. While compliance is crucial for governance and risk management, simply enforcing policies does not inherently promote high performance. High-performance cultures go beyond compliance to encourage innovation, creativity, and ownership.

B. Celebrating employees' individual excellence. ✅ (Correct Answer)

Correct. Recognizing and rewarding employees for their achievements, innovation, and outstanding performance fosters motivation, engagement, and a culture of continuous improvement.

Examples include employee recognition programs, awards, and performance-based incentives.

C. Periodically rotating operational managers.

Incorrect. While job rotation can provide exposure to different roles, frequent changes in leadership may disrupt continuity and stability, potentially harming long-term performance.

D. Avoiding status differences among employees.

Incorrect. While reducing hierarchical barriers can improve collaboration, completely eliminating status differences is unrealistic. A well-structured leadership framework helps set clear roles, expectations, and accountability.

IIA Standard 2110 – Governance – Encourages fostering a performance-driven culture.

COSO ERM Framework – Performance & Strategy Alignment – Discusses the role of motivation and recognition in achieving organizational goals.

ISO 30414 – Human Capital Reporting – Covers employee engagement and performance culture.

IIA Practice Guide – Evaluating Corporate Culture – Highlights employee recognition as a key factor in high-performance environments.

IIA References: