TERMIUM Plus®

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CONTROLE CORRECTIF [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-06-15

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

Control which compensates for what initially appears to be a weakness in a system.

OBS

A payroll system may not of itself contain sufficient control procedures to ensure that all employees are paid each week. However, the employees themselves act as a compensating control in as much as they will demand to know why their pay cheque has not been received.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Contrôle établi pour assurer que les erreurs découvertes sont corrigées et que les mesures nécessaires sont prises pour remédier à leur cause.

Spanish

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