TERMIUM Plus®

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INDIRECT CONTROLS [6 records]

Record 1 2025-01-08

English

Subject field(s)
  • Auditing (Accounting)
CONT

Indirect entity level controls... do not directly relate to any specific [financial statement line items, ] business processes or assertions and, therefore, would not by themselves prevent, or detect and correct on a timely basis, material misstatements to [an assertion or assertions]. They may, however, contribute to the effectiveness of controls.

OBS

Indirect ELCs include company-wide programs such as codes of conduct and anti-fraud programs and controls, and controls that monitor the overall effectiveness of other controls.

OBS

indirect entity level control; indirect entity-level control; indirect ELC: designations usually used in the plural.

Key term(s)
  • indirect entity level controls
  • indirect entity-level controls
  • indirect ELCs

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

[Les] contrôles indirects au niveau de l'entité [sont des] contrôles à l'échelle de l'entité qui ne sont pas directement associés à un poste des états financiers, à un processus opérationnel ou à des assertions précises. Ils ne suffisent donc pas à eux seuls pour prévenir, ou détecter et corriger, de manière adéquate et en temps opportun les anomalies significatives d'une ou de plusieurs assertions. Les CINE peuvent cependant contribuer à l'amélioration de l'efficacité des contrôles.

OBS

Il s'agit par exemple de programmes à l'échelle de l'entreprise, comme les codes d'éthique et les programmes et contrôles anti-fraude, ainsi que des contrôles surveillant l'efficacité globale d'autres contrôles.

OBS

contrôle indirect au niveau de l'entité : désignation habituellement utilisée au pluriel.

Key term(s)
  • contrôles indirects au niveau de l'entité

Spanish

Save record 1

Record 2 2024-10-09

English

Subject field(s)
  • Auditing (Accounting)
CONT

[The] tool focuses on determining whether the relevant controls to be tested are indirect controls[, ] i. e. controls that depend upon other controls such as general information technology controls...

OBS

indirect control: designation usually used in the plural.

Key term(s)
  • indirect controls

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

[L'outil] aide l'auditeur à déterminer si les contrôles pertinents à tester sont des contrôles indirects[,] c'est-à-dire tributaires d'autres contrôles comme les contrôles généraux informatiques [...]

OBS

contrôle indirect : désignation habituellement utilisée au pluriel.

Key term(s)
  • contrôles indirects

Spanish

Save record 2

Record 3 2019-07-10

English

Subject field(s)
  • Air Conditioning and Heating
CONT

The mixing damper controls flow from the left inlet branch as a percentage of the mixed-air flow, subject to a preset minimum. The minimum can be scheduled or modulated by a time-switch profile in the damper component dialog. A controller then modulates flow from the left branch vs. bottom branch as a percentage of the outlet flow rate or in an attempt to achieve a target mixed-air temperature. Typical applications include outside air economizers, demand-controlled ventilation, and bypass dampers for heat-recovery, indirect evaporative cooling, heat pipes, coils with high static pressure, or similar components within an air handler.

French

Domaine(s)
  • Conditionnement de l'air et chauffage

Spanish

Save record 3

Record 4 2006-03-13

English

Subject field(s)
  • Weapon Systems
CONT

The direct and indirect sighting system and controls are operated by the layer whilst seated, and all controls, including the firing lever, are immediately accessible to him from this position.

OBS

This term is related to the British 105 mm light gun.

French

Domaine(s)
  • Systèmes d'armes
CONT

L'appareil de pointage pour le tir direct et le tir indirect est utilisé par le pointeur assis, qui a toutes les commandes à portée de main, y compris le levier de mise de feu.

OBS

Le terme se rapporte au canon léger britannique de 105 mm.

Spanish

Save record 4

Record 5 2002-11-15

English

Subject field(s)
  • Veterinary Medicine
  • Foreign Trade
DEF

A building or group of buildings where animals are maintained in complete isolation, without direct or indirect contact with other animals, for purposes of observation. Animals may be kept in quarantine for varying periods of time to undergo different tests and controls so that the official Veterinary Service can ensure that these are not suffering from or carrying certain diseases.

French

Domaine(s)
  • Médecine vétérinaire
  • Commerce extérieur
OBS

Le terme «station de quarantaine» sert plutôt à désigner les grands établissements, le terme «poste de quarantaine», les installations plus modestes.

OBS

fait partie du Programme des échanges intérieurs.

Spanish

Campo(s) temático(s)
  • Medicina veterinaria
  • Comercio exterior
DEF

Edificio o conjunto de edificios donde se mantienen los animales en completo aislamiento, sin contacto directo o indirecto con otros animales, para someterlos a observación de mayor o menor duración y hacerles pasar las distintas pruebas de control para que el Servicio Veterinario oficial pueda cerciorarse de que no están afectados por algunas enfermedades.

Save record 5

Record 6 1982-01-29

English

Subject field(s)
  • Plumbing Fixtures
OBS

Citadel-combination lavatory shampoo supply fitting with indirect lift waste-hose & spray-swinging spout with stop check-8" centres-Dial-ese controls(...)

French

Domaine(s)
  • Appareils sanitaires
OBS

Citadel - Robinetterie de lavabo combinée d'alimentation et de vidage à levier indirect muni d'une douchette - boyau et gicleur - bec orientable avec dispositif d'arrêt - 8" d'entre-axes (...)

Spanish

Save record 6

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