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
following categories:
1. Effectiveness and efficiency of operations.
2. Reliability of financial reporting.
3. Compliance with applicable laws and regulations.
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Safeguard University assets - well designed internal controls protect
assets from accidental loss or loss from fraud.
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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
operations.
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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.
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Promote efficient and effective operations - Internal controls provide an
environment in which managers and staff can maximize the efficiency and
effectiveness of their operations.
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Accomplishment of goals and objectives - Internal controls system provide a
mechanism for management to monitor the achievement of operational goals and
objectives.
Responsibility
Management Responsibility:
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
addressed.
Fonte:
http://f2.washington.edu/fm/fa/internal-controls (24.11.2014)
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