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Internal Control Components and Principles

  • Control Environment

      1. Ethical Values ​​and Integrity
      2. Oversight of the Board of Directors
      3. Establishing Structure, Authority, and Responsibilities
      4. Commitment to Competence
      5. Accountability
  • Risk Assessment

      1. Setting Appropriate Goals
      2. Identifying and Analyzing Risks
      3. Assessing the Risk of Cheating
      4. Identifying and Analyzing Significant Changes
  • Control Actions

      1. Selecting and Developing Control Actions
      2. Selecting and Developing General Controls to Apply to Technology
      3. Creating Policies and Procedures
  • Information and Communication

      1. Using Related Information
      2. Establishing Communication within the Organization
      3. Communicating with External Parties
  • Monitoring Actions

      1. Conducting Continuous and Separate Evaluations
      2. Evaluating and reporting deficiencies


ic Kontrol Bilesenleri ve ilkeleri sema - Internal Control Components and Principles - 2024 -

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