Internal control is first a principle for the organization of safe systems in organizations. It is arranged and/or furnished meeting demand by the line. Internal control is not an affair of owners or managers alone, probes often also by external places (legislators, European Union, audit offices, chartered accoutants, insurance and banks) is criticized.

Internal control covers activities, mechanisms and its relations to each other, places however no independent, the organization as a whole through-working system (internal control system; IKS) of each other mutually affecting elements.

As part of the own organization (its structures and expirations) it contributes to it, by appropriately into the expirations inserted is comparisons and - if necessary - on it the following control measures both the Zielerreichung within the individual ranges and the existence of the organization as a whole to be secured.

By the definition from goals and controls to their security (English: Control Objectives) can plumb the line the total requirement at controls gradually.

This causes the co-operation of line, managers and coworkers on all levels.

Articles in category "Internal control"

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Related Websites

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• COSO
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• Final Rule: Management's Reports on Internal Control Over ...
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• GAO-01-1008G Internal Control Management and Evaluation Tool
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• GAO/AIMD-00-21.3.1 Standards for Internal Control in the Federal ...
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• Understanding Internal Controls
  Understanding Internal Controls provides an additional reference tool ... Understanding Internal Controls is based upon the internal control guidelines as ...