4. Tools available to the internal control function

To carry out their activities, the staff of the internal control function can rely in particular on the following documents:

• the internal control rules manual. If it doesn't exist, it should be one of the first activities of the control function to formalize and distribute such a manual;

• charters of ethics, good conduct or similar when they exist;

• working documentation for the company's various departments;

• the objectives of the company's various departments ;

• risk analysis (see the Define risk analysis methods sheet