الرقابة الداخلية إجراء يقلّل احتمالية الخطر أو أثره.
An internal control is a policy, procedure or system that reduces the likelihood or impact of a risk — for example access controls, approvals, reconciliations or backups.
Controls are mapped to risks in the risk register, and their control effectiveness determines how far inherent risk is reduced to residual risk.
Rukn ERM puts internal control to work in a live, mobile, bilingual risk program — aligned to COSO ERM 2017.
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