control intern

Auditoria

• ca
  control intern
• es
  control interno
• en
  internal control
• fr
  contrôle interne
• norma ISA 315
• The process designed, implemented and maintained by those charged with governance, management and other personnel to provide reasonable assurance about the achievement of an entity’s objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. The term “controls” refers to any aspects of one or more of the components of internal control.