Abbott is determined to keep improving the Cumbrians, who just missed out on the play-offs this term, and is hoping to add some experienced players in time for pre-season.
"There will be a certain level of expectancy on us for next season with the way we've improved things over the last four years," Abbott told the club's official website. "But I'm not sure this is the right time to take too many risks. Sometimes you need to try and find players you know are tried and tested.
"An ideal scenario for where we are right now is someone who has played 150 games plus and who comes to us with the right financial package.
"The work that Dennis [Booth] and the scouts have done over the course of last season becomes vital at this time of year. The players we are talking to, using the four I've met as an example, have all been watched by us over and over again.
"That means we're gambling less and less. I do the final part of the assessment as to whether I think we're getting the right type of character or not so, if we get that part of it wrong, I'll take full responsibility."