sisekontroll
Sisekontroll, or internal control, refers to the processes and procedures that an organization uses to manage risk, safeguard assets, ensure reliable financial reporting, and comply with laws and regulations. It encompasses governance, risk management, and compliance activities.
The objective of sisekontroll is to provide reasonable assurance that the organization's objectives are achieved and
Controls can be preventive, detective, or corrective, and are implemented through mechanisms such as segregation of
In practice, sisekontroll covers financial reporting, compliance with applicable laws, information security and privacy, operational efficiency,