Internal Control
- mrt
- 11
Internal Control is a process effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
- Efficiency and effectiveness of operations;
- Reliability of financial reporting;
- Compliance with applicable laws and regulations.
- Safeguarding of the assets of the organisation
Bron:
- COSO (1992),
- GAO (?) –> added the fourth dimension
Gerelateerd
Leave a Comment