Chapter 3

Internal controls are essential for maintaining the integrity and effectiveness of an organization's operations. They encompass various elements such as control environment, information and communication, monitoring, and risk assessment.

Mer som dette

Ved Khairul Anwar Bin Khairuddin 3R

Ved Diego Melían López

Ved Marcus Thompson

Ved Ruth Ye

Application controls

General controls

Corrective controls

Detective controls

Preventive controls

The tone at the top

develop and enforce

assign authority and responsibility with integrity and best interests

efficiency, effectiveness, and reasonable internal control

consistent, appropriate management philosophy and operationg style

participation of board and audit committees

carry out duties and responsibilities

integrity and ethical behavior