Accountability indicates that the conducts and targets should be satisfied by the individual and parties. More specifically, the staff of an institution should understand what the goal exactly is and there has a valid method to judge if the goal has been achieved. For the deposit insurer, the value of the system is to protect the financial market and depositors. Therefore, it must formulate a series of operational measures to realize its aim. In general, an effective deposit insurance system contains the coverage that explains what kind of assets can be insured, the percentage of the compensation and the compensation process and so forth.

Transparency points out that the settlement of a case adopted by an institution should be explained to its stockholders. And disclosure states that the relevant information which is useful to evaluate the action of the institution should be revealed to the shareholders. Usually, the operational condition, the overall financial situation, the investment strategy, and the information of staffs will be interpreted in a report so that the board of directors can find out the detail information of the deposit insurance system.