أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.
Elements
Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring
