Understanding internal control within a company or organization

In a company, internal control is set up to evaluate and, if necessary, adapt the risk management system in order to provide reasonable assurance of the proper functioning of the various processes and areas.

This fact sheet provides an overview of internal control, enabling you to gain a better understanding of its various elements, roles and functions, positioning within the company, etc.

This will help you :

• form an initial opinion on the relevance of creating an internal control function if one does not already exist;

• to set up or help set up such a function;

• better appreciate the role of internal control, which will help you build a fruitful collaboration that generates value for the company, for you and your department.