internal control

• Processus ou système mis en place par une organisation pour assurer l'intégrité des informations financières et comptables, renforcer la responsabilité et prévenir la fraude. Il s'agit des politiques et procédures qui protègent les actifs et garantissent le respect des lois et des réglementations.

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.

   contrôle interne

   • 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.

   contrôle interne

   • 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.