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с немецкого на английский

(cf internal control)

См. также в других словарях:

  • internal control over financial reporting — USA A process designed by, or under the supervision of, the company s principal executive and principal financial officers, or persons performing similar functions, and put in place by the company s board of directors, management and other… …   Law dictionary

  • Internal Control over Financial Reporting — (Interne Kontrolle über die Finanzberichterstattung), kurz ICoFR, hat insbesondere im Rahmen der Umsetzung des Sarbanes Oxley Actes (SOX) zunehmende Bedeutung erlangt. Bedeutung der Internen Kontrollen über die Finanzberichterstattung Interne… …   Deutsch Wikipedia

  • Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… …   Wikipedia

  • internal control — A physical or procedural mechanism that monitors and reduces *risk in an organization’s financial and operational activities. In its 1992 report *Internal Control Integrated Framework, the *Committee of Sponsoring Organizations of the Treadway… …   Auditor's dictionary

  • Internal Control - Integrated Framework — A landmark report issued in 1992 by the *Committee of Sponsoring Organizations of the Treadway Commission (COSO). Commonly known as the COSO Report, it sets out (in its own words) a standard against which businesses and other entities... can… …   Auditor's dictionary

  • internal control — The measures an organization employs to ensure that opportunities for fraud or misfeasance are minimized. Examples range from requiring more than one signature on certain documents, security arrangements for stock handling, division of tasks,… …   Accounting dictionary

  • internal control — The measures an organization employs to ensure that opportunities for fraud or misfeasance are minimized. Examples range from requiring more than one signature on certain documents, security arrangements for stock handling, division of tasks,… …   Big dictionary of business and management

  • internal control lock — A device used to lock the flight controls inside the cockpit or fuselage of an aircraft so that they cannot be damaged in high winds. These locks keep the stick and rudders locked and thus prevent the movements of control surfaces. Internal… …   Aviation dictionary

  • internal control system — A system of controls, both financial and non financial, set up by the management of a company to carry out the business of the company in an orderly and efficient manner. The system should ensure that management policies are adhered to, assets… …   Accounting dictionary

  • internal control system — A system of controls, both financial and non financial, set up by the management of a company to carry out the business of the company in an orderly and efficient manner. The system should ensure that management policies are adhered to, assets… …   Big dictionary of business and management

  • internal control questionnaire — ICQ A document used by an auditor to assess the internal control system of an organization. Questions will be tailored to the cycle being audited; for example, the sales or revenue cycle will check that sales are authorized, goods are invoiced,… …   Accounting dictionary

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