TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INTERNAL CONTROL ENVIRONMENT [1 record]

Record 1 2024-10-21

English

Subject field(s)
  • Management Control
  • Auditing (Accounting)
CONT

The control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entity's internal control and its importance in the entity. The control environment is a component of internal control.

French

Domaine(s)
  • Contrôle de gestion
  • Vérification (Comptabilité)
CONT

L'environnement de contrôle englobe les fonctions de gouvernance et de direction, ainsi que l'attitude, le degré de sensibilisation et les actions des responsables de la gouvernance et de la direction à l'égard du contrôle interne et de son importance dans l'entité. L'environnement de contrôle est une composante du contrôle interne.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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