seguiment dels controls interns

Auditoria

• ca
  seguiment dels controls interns
• es
  seguimiento de los controles internos
• en
  monitoring of controls
• fr
  suivi de l’efficacité des contrôles internes
• norma GT
• A process to assess the effectiveness of internal control performance over time. It includes assessing the design and operation of controls on a timely basis and taking necessary corrective actions modified for changes in conditions. Monitoring of controls is a component of internal control.