The strategic pillars and objectives defined in the strategy map are embedded into SAICA’s balanced scorecard, which sets measures and targets for each initiative. The organisation is aligned by cascading the strategy down into the business and support unit divisional balanced scorecards. The strategic pillars operate across functions and business units to support successful strategy execution. Personal balanced scorecards are linked to the divisional balanced scorecards to ensure that employees fully understand the strategy and align their day-to-day activities to its priorities. Performance is measured and monitored at all levels of the organisation. Strategic initiatives are included in the business planning process and budget forecasting to ensure that sufficient funding is allocated for effective execution.