Internal Control - Free Essay Examples and Topic Ideas

Internal control is a system of policies and procedures designed to ensure the reliability of financial reporting, compliance with laws and regulations, and effective and efficient operations. It includes measures such as segregation of duties, authorization and approval procedures, physical security measures, and documentation and record-keeping requirements. The purpose of internal control is to prevent errors and fraud, detect and correct them if they occur, and to provide reasonable assurance that the organization’s objectives are being achieved. Effective internal control is essential for the proper functioning of an organization and for maintaining the trust of stakeholders.

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