Internal Control System
41. The internal control system is a process organized and carried out by representatives of the owner, management, and other employees of the audited entity, in order to provide reasonable assurance that the objectives are achieved with regard to the reliability of financial (accounting) reporting, efficiency and effectiveness of business operations, and compliance of the audited entity's activities with regulatory legal acts. This means that the organization of the internal control system and its functioning are aimed at eliminating any risks of business activity that threaten the achievement of any of these objectives.
Source: Government Decree of the Russian Federation dated 23.09.2002 No. 696 (as amended on 22.12.2011) "On Approval of Federal Rules (Standards) of Audit Activities"
Морфология
Род
Понятие «система внутреннего контроля» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | системы внутреннего контроля | систем внутреннего контроля |
| Д | системе внутреннего контроля | системам внутреннего контроля |
| В | систему внутреннего контроля | системы внутреннего контроля |
| Т | системой внутреннего контроля | системами внутреннего контроля |
| П | системе внутреннего контроля | системах внутреннего контроля |