entorn de control

Auditoria

• ca
  entorn de control
• es
  entorno de control
• en
  control environment
• fr
  environnement de contrôle
• norma ISA 315
• Includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entity’s internal control and its importance in the entity. The control environment is a component of internal control.