Académique Documents
Professionnel Documents
Culture Documents
Authorization
Completeness
Accuracy
Validity
Physical Safeguards and Security
Error Handling
Segregation of Duties
INTERNAL CONTROL ELEMENTS
Management’s objectives
monitoring
Information &
communication
Control
activities
Risk management
Control environment
ADVANTAGES OF INTERNAL CONTROL
Accurate Recording
Safeguarding Assets
Compliance
Protection of Employees
INTERNAL CHECK
Time of checking When work is being done After the work is done