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Association pour le
Contrôle Interne

INTERNAL CONTROL is a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives
(source: COSO - Internal Control - Integrated framework)

 

Controlling uncertainties is inherent to every management activity
In a successful organisation, every manager develops an adequate INTERNAL CONTROL of his/her process and contribute to a sound GOVERNANCE of the organisation's ACTIVITIES.

 

CORPORATE GOVERNANCE is about how decisions are taken in the organisation and about how its ACTIVITIES are GOVERNED

In many languages, such as in French and Dutch, the word "control" has different meanings. ICIB develops and promotes the internal control practice as a management's responsability, complemetary to other leading practices such as "management control" and "quality management".
Internal control interacts with "enterprise risk management" and constitutes a key contribution from management to the assurance objectives of "inspectors", "certificators", "internal audit" and "external audit".
Succes of an organisation relies on the quality of management and on the extend opertations and their uncertainties

 

INTERNAL AUDIT is an independant activity destined at evaluating management's INTERNAL CONTROL system

 

ENTERPRISE RISK MANAGEMENT concentrates on all business risks and offers a key input for the prioritisation of most process oriented INTERNAL CONTROL initiatives.

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