TERMIUM Plus®

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STRATEGIE APPUI CONTROLES [1 record]

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Alphabetical list of terms

Record 1 1999-02-26

English

Subject field(s)
  • Government Accounting
  • Environmental Management
OBS

Source: Office of the Auditor General of Canada - Guidance on Placing Reliance on Controls (1999).

Key term(s)
  • control reliant approach

French

Domaine(s)
  • Comptabilité publique
  • Gestion environnementale
OBS

Il y a deux stratégies concernant la vérification de l'environnement de contrôle interne : la stratégie corroborative et la stratégie d'appui sur les contrôles.

OBS

Sources : BVG [Bureau du vérificateur général du Canada], notamment pour le Guide sur la confiance à accorder aux contrôles [1999]; ICCA [Institut canadien des comptable agréés].

Spanish

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