Que definição do controlo interno?
Internal control is broadly defined as a process, effected by an
entity's board of directors, management and other personnel, designed to
provide reasonable assurance regarding the achievement of objectives in the
1. Effectiveness and efficiency of operations.
2. Reliability of financial reporting.
3. Compliance with applicable laws and regulations.
Safeguard University assets - well designed internal controls protect
assets from accidental loss or loss from fraud.
Ensure the reliability and integrity of financial information - Internal
controls ensure that management has accurate, timely and complete information,
including accounting records, in order to plan, monitor and report business
Ensure compliance - Internal controls help to ensure the University is in
compliance with the many federal, state and local laws and regulations
affecting the operations of our business.
Promote efficient and effective operations - Internal controls provide an
environment in which managers and staff can maximize the efficiency and
effectiveness of their operations.
Accomplishment of goals and objectives - Internal controls system provide a
mechanism for management to monitor the achievement of operational goals and
Administrative management is responsible for maintaining an adequate system of
internal control. Management is responsible for communicating the expectations
and duties of staff as part of a control environment. They are also responsible
for assuring that the other major areas of an internal control framework are