TERMIUM Plus®

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CONTROLE CORRELATIF [1 record]

Record 1 1997-02-19

English

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

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.

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.

French

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

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.

Spanish

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