internal control

• Процесс или система, внедрённая организацией для обеспечения целостности финансовой и бухгалтерской информации, повышения подотчётности и предотвращения мошенничества. Относится к политикам и процедурам, которые защищают активы и обеспечивают соблюдение законов и нормативных требований.

A process or system implemented by an organization to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. It refers to the policies and procedures that safeguard assets and ensure compliance with laws and regulations.

1. Organizational oversightC1formal

   A process or system implemented by an organization to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.

   Внутренний контроль

   • The company strengthened its internal control to prevent embezzlement.
   • Auditors reviewed the internal control procedures for accuracy.
   • Effective internal control requires regular monitoring and updates.

2. Regulatory complianceC1formal

   The policies and procedures designed to ensure that an organization complies with laws, regulations, and internal standards.

   Внутренний контроль

   • Internal control helps the firm adhere to financial reporting standards.
   • The board implemented new internal control measures for risk management.
   • Weak internal control can lead to legal penalties.