مشاركة: عاوز تبدء تذاكر cma بارت واحد ابدء معايا
Internal control is a process designed to provide reasonable assurance regarding the
achievement of objectives in the following categories:
·
Effectiveness and efficiency of operations
·
Reliability of financial reporting
·
Compliance with applicable laws and regulations
Internal control consists of five interrelated components as follows:
·
Control (or Operating) environment
·
Risk assessment
·
Control activities
·
Information and communication
·
Monitoring
هتلاقي ف الملف السابق توضيح لكل نقطة بالتفصيل