14. Glossary
Alert
Risk management alerting is the process of providing urgent information about significant risks to an organization's decision-making bodies so that rapid and effective action can be taken to address both the root cause of a risk and the current situation.
Internal audit
Process aimed at providing reasonable assurance on the degree of control over the activity through a set of factual findings made objectively and independently as part of an engagement letter issued by senior management or the audit committee, incorporating them into an audit plan.
Internal control
Self-monitoring system designed to secure processes and ensure compliance with procedures and regulations. In general, the internal control system is structured around three levels: internal business...
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Glossary
Bibliography
Standards
- Internal investigations by organizations – Recommendations. - PD ISO/TS 37008 - 2023
The Institute of 2024 International Reference Framework for Professional Internal Audit Practices (IRF)
Internal Auditors (IFACI)
Regulations
Law No. 2017-399 of March 27, 2017 on the duty of care of parent companies and contracting companies.
Law No. 2016-1691 of December 9, 2016 on transparency, anti-corruption, and economic modernization.
Regulation (EU) No. 596/2014 of the European Parliament and of the Council of April 16, 2014 on market abuse (market abuse regulation).
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