Governance & assurance

Internal control

Published Reviewed

Written and reviewed by Fredrik Surtell

An internal control is a policy, procedure, or mechanism designed to give reasonable assurance that an objective is met — that transactions are authorised, data is accurate, duties are separated, assets are protected. Compliance frameworks are largely control catalogues: SOC 2 examines whether controls are designed and operating effectively, ISO standards require them as risk treatments, and evidence of operation is what auditors actually test.

Läs definitionen på svenska: Intern kontroll

Also known as: Control · Kontrollaktivitet

Where this term does its work

This definition is general information, not legal advice. Always verify the current official source.