أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Soft controls relate to the intangible aspects of business ethics, values, empowerement, commitment to values...
Hard controls are those specified in policies and procedures, job descriptions, delegation of authority matrix...
Soft controls are the culture and behaviour of employees and management while hard controls are the exixtence, the design and operative effectiveness of standard frameworks.