TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONTROLE CORRELATIF [1 record]
Record 1 - internal organization data 1997-02-19
Record 1, English
Record 1, Subject field(s)
- Management Control
- Auditing (Accounting)
Record 1, Main entry term, English
- internal check
1, record 1, English, internal%20check
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A system of allocation of responsibility, division of work and methods of recording transactions whereby accuracy of the work of an employee or group of employees is verified regularly comparing its results for agreement or correlation with the work of other employees. 2, record 1, English, - internal%20check
Record number: 1, Textual support number: 1 OBS
A principal feature is the allocation of organizational responsibility in such a manner that no single individual or group has exclusive control over any one transaction or group of transactions, each transaction being cross-checked. 3, record 1, English, - internal%20check
Record number: 1, Textual support number: 2 OBS
The term should not be confused with the post-transaction staff function of internal auditing or with overall internal control, of which internal check is but an element. 3, record 1, English, - internal%20check
Record 1, French
Record 1, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
Record 1, Main entry term, French
- autocontrôle
1, record 1, French, autocontr%C3%B4le
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- contrôle corrélatif 2, record 1, French, contr%C3%B4le%20corr%C3%A9latif
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Procédure de contrôle interne qui consiste à partager les responsabilités et le travail d'enregistrement des données de sorte que le travail d'un salarié ou d'un groupe de salariés concorde avec celui d'autres salariés, ce qui assure une vérification continuelle et systématique des travaux effectués. 3, record 1, French, - autocontr%C3%B4le
Record number: 1, Textual support number: 1 OBS
Une caractéristique essentielle de l'autocontrôle est qu'aucun salarié ou groupe de salariés n'a la responsabilité entière d'une opération ou d'une série d'opérations. 3, record 1, French, - autocontr%C3%B4le
Record 1, Spanish
Record 1, Textual support, Spanish
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