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・ Controlled foreign corporation
・ Controlled grammar
・ Controlled Ground Water Area
・ Controlled image base
・ Controlled Impact Demonstration
・ Control communications
・ Control Council Law No. 1 - Repealing of Nazi Laws
・ Control Data (album)
・ Control Data Corporation
・ Control Data Institute
・ Control deck
・ Control Denied
・ Control display unit
・ Control engineering
・ Control Engineering (magazine)
Control environment
・ Control event rate
・ Control Factor
・ Control flow
・ Control flow analysis
・ Control flow diagram
・ Control flow graph
・ Control fraud
・ Control freak
・ Control Freaks
・ Control Freaks (album)
・ Control Freaks (TV series)
・ Control Freaks – The Remixes
・ Control Freek
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Control environment : ウィキペディア英語版
Control environment
A control environment, also called "Internal control environment", is a term of financial audit, internal audit and Enterprise Risk Management. It means the overall attitude, awareness and actions of directors and management (i.e. "those charged with governance") regarding the internal control system and its importance to the entity. They express it in management style, corporate culture, values, philosophy and operating style, the organisational structure, and human resources policies and procedures.
== See also ==

* ISA 400 Risk Assessments and Internal Control
*Entity-Level Controls

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Control environment」の詳細全文を読む



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