38210865
Descrição
Mapa Mental por alejandra feregrino, atualizado more than 1 year ago
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Criado por alejandra feregrino
mais de 1 ano atrás
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INTERNAL CONTROL AND ITS
ELEMENTS
- DEFINITION AND CONCEPT
- Internal control is a procedure that is part of the control of resources and assets of a company, and
serves to keep a record of its activity and traceability.
- CONTROL ENVIRONMENT
- It refers to the set of factors that make up the
organizational environment that must be established and
maintained on the order between the function of each of
the employees
- It refers to the set of factors that make up the
organizational environment that must be established and
maintained on the order between the function of each of
the employees
- ELEMENTS OF CONTROL ENVIRONMENT
- institutional ethics
- Understand the standards that
superiors play and how they behave
in front of employees and citizens.
- Understand the standards that
superiors play and how they behave
in front of employees and citizens.
- superior engagement
- It is the condition that has to
be carried out with respect to
showing a supportive attitude
within internal control.
- It is the condition that has to
be carried out with respect to
showing a supportive attitude
within internal control.
- human resource
- Understands staff
competence such as
human resource
policies and practices.
- Understands staff
competence such as
human resource
policies and practices.
- Organizational
structure
- It defines the formal environment in which
the relationships between the different
members of the institution occur.
- It defines the formal environment in which
the relationships between the different
members of the institution occur.
- institutional ethics
- CONTROL ENVIRONMENT
- Internal control is a procedure that is part of the control of resources and assets of a company, and
serves to keep a record of its activity and traceability.
- RISK ASSESSMENT
- consists of identifying and analyzing the
risks relevant to the achievement of
objectives, and serves as the basis for
determining how risks are to be managed.
- consists of identifying and analyzing the
risks relevant to the achievement of
objectives, and serves as the basis for
determining how risks are to be managed.
- CONTROL PROCEDURES
- The procedures manual is a component of the internal
control system, which is created to obtain detailed, orderly,
systematic and complete information that contains all the
instructions, responsibilities and information on policies,
functions, systems and procedures of the different
operations or activities. carried out in an organization.
- The procedures manual is a component of the internal
control system, which is created to obtain detailed, orderly,
systematic and complete information that contains all the
instructions, responsibilities and information on policies,
functions, systems and procedures of the different
operations or activities. carried out in an organization.
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