TERMIUM Plus®

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INDIRECT ELCS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

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

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