Components and functions of the internal control process
Understanding internal control within a company or organization

Traditionally, controls were carried out on an ad hoc basis, often involving audits. In a "modern" approach to internal control, we also seek to put in place permanent means of assessing risk control. This ongoing work is facilitated by the use of information systems, which often already exist and provide easy access to data resulting from the operation of company processes.

Internal control can also play an advisory role in terms of controls and risk management, cross-fertilizing methods and disseminating best practices.