{"id":25845986,"date":"2025-11-21T11:40:59","date_gmt":"2025-11-21T10:40:59","guid":{"rendered":"https:\/\/www.values-associates.fr\/internal-control\/"},"modified":"2026-03-27T09:41:11","modified_gmt":"2026-03-27T08:41:11","slug":"internal-control","status":"publish","type":"page","link":"https:\/\/www.values-associates.fr\/en\/internal-control\/","title":{"rendered":"Internal Control"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"25845986\" class=\"elementor elementor-25845986 elementor-116\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f5a9d7e e-flex e-con-boxed e-con e-parent\" data-id=\"5f5a9d7e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-72b4051b e-con-full e-flex e-con e-child\" data-id=\"72b4051b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59283dbb elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"59283dbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"22\" viewBox=\"0 0 18 22\"><path id=\"icons8-genealogy\" d=\"M10,3V6.549L6.449,10H4v4h.018L2.908,17H1v4H5V17.113l1.027-2.779L7,17v4h4V17H9.129L8,13.9V11.279l4.006-3.891L16,11.215V14h.027l-1.133,3H13v4h4V17.082l1.047-2.768L19.027,17H19v4h4V17H21.158L20,13.832V10H17.623L14,6.531V3Z\" transform=\"translate(-3 23) rotate(-90)\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5526c6be elementor-align-left fil-ariane elementor-widget elementor-widget-breadcrumbs\" data-id=\"5526c6be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www.values-associates.fr\/en\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3f00aa e-con-full e-flex e-con e-child\" data-id=\"c3f00aa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-531f6905 elementor-widget elementor-widget-heading\" data-id=\"531f6905\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-bleuclair\">Internal control <\/span>\n  <span class=\"lite\">for <\/span>\n  <span class=\"strong\">private-sector <\/span>\n  <span class=\"lite\">and <\/span>\n  <span class=\"strong\">public-sector stakeholders<\/span>\n<\/span><\/h1>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c679924 e-con-full e-flex e-con e-child\" data-id=\"3c679924\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-e6908a5 e-con-full e-flex e-con e-child\" data-id=\"e6908a5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63c3de3d elementor-widget elementor-widget-text-editor\" data-id=\"63c3de3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Internal control<\/strong> is an essential activity for all <strong>private companies and public administrations<\/strong> involved in managing their risks. As a cross-functional, collective approach, internal control links strategy with operations to prevent risks and protect the organization. <\/p><p>Alongside internal audit and compliance, internal control forms <strong>the winning trio of a high-performing organization<\/strong> that places the quality of its products and services at the heart of its relationship with its customers, users, and partners.<\/p><p>(Re)immerse yourself in the heart of internal control and explore the benefits of <strong>digitalization for effective internal control<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e045636 e-con-full e-flex e-con e-child\" data-id=\"5e045636\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46bcca1f elementor-widget elementor-widget-image\" data-id=\"46bcca1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Internal Control Software\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjU4NDU5ODcsInVybCI6Imh0dHBzOlwvXC93d3cudmFsdWVzLWFzc29jaWF0ZXMuZnJcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjZcLzAxXC9sb2dpY2llbC1jb250cm9sZS1pbnRlcm5lLmpwZyJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"348\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne-1024x445.jpg\" class=\"attachment-large size-large wp-image-25845987\" alt=\"Internal Control Software\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne-1024x445.jpg 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne-300x130.jpg 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne-768x334.jpg 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne-1536x668.jpg 1536w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-controle-interne.jpg 1610w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4ba3ec e-flex e-con-boxed e-con e-parent\" data-id=\"c4ba3ec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29e38718 elementor-widget elementor-widget-heading\" data-id=\"29e38718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-bleuclair\">Internal control: <\/span>\n  <span class=\"strong\">definition <\/span>\n  <span class=\"lite\">and <\/span>\n  <span class=\"strong\">key issues<\/span>\n<\/span>\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-373fbfca e-con-full e-flex e-con e-child\" data-id=\"373fbfca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-73ea152f e-con-full e-flex e-con e-child\" data-id=\"73ea152f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23991180 elementor-widget elementor-widget-text-editor\" data-id=\"23991180\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal control is a <strong>cross-functional risk management tool<\/strong>. It aims to monitor the effectiveness and compliance of processes, procedures, and standards implemented internally to ensure the security of the company or administration. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-499b746d elementor-widget elementor-widget-text-editor\" data-id=\"499b746d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal control focuses in particular on the proper operational implementation of the risk management plan. It therefore protects the organization against fraud, human error and, more broadly, the risks to which it is exposed, in an increasingly unstable, complex, and demanding environment. <\/p><p>Implementing an internal control system is not a legal obligation, except for banks, finance companies, and payment institutions governed by the Monetary and Financial Code. However, it has now become essential for all companies, local authorities, and public administrations that wish to <strong>secure their activities<\/strong> and <strong>combine performance with quality<\/strong>. <\/p><p>As a synonym for optimized, compliant management, an internal control framework conveys to public and private customers, users, and partners <strong>an image of reliability, trust, and transparency<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-113648d2 e-con-full e-flex e-con e-child\" data-id=\"113648d2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52332663 elementor-widget elementor-widget-image\" data-id=\"52332663\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-1024x576.webp\" class=\"attachment-large size-large wp-image-25845957\" alt=\"Internal Control\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-1024x576.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-300x169.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-768x432.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-1536x864.webp 1536w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne.webp 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9216529 e-flex e-con-boxed e-con e-parent\" data-id=\"9216529\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edd69c1 elementor-widget elementor-widget-heading\" data-id=\"edd69c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">The key fundamentals <\/span><br>  <span class=\"lite\">of <\/span>\n  <span class=\"accent accent-bleuclair\">internal control<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f28f6a elementor-widget elementor-widget-text-editor\" data-id=\"2f28f6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The internal control function <strong>is not governed by official standards<\/strong>. However, it can rely on recognized frameworks, originally inspired by financial and accounting issues. Today, it is <a href=\"https:\/\/fr.wikipedia.org\/wiki\/COSO\" target=\"_blank\" rel=\"noopener\">the COSO framework<\/a>\u2014stemming from the work of the Committee Of Sponsoring Organizations of the Treadway Commission\u2014that serves as the reference for companies and public administrations.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a8c1bd e-con-full e-flex e-con e-child\" data-id=\"2a8c1bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-a08e914 e-con-full e-flex e-con e-child\" data-id=\"a08e914\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab438e8 elementor-widget elementor-widget-heading\" data-id=\"ab438e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The main objectives of internal control<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46a39f9 elementor-widget elementor-widget-text-editor\" data-id=\"46a39f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The COSO framework sets out internal control in <strong>four main objectives<\/strong>:<\/p><ul><li><strong>Efficiency and effectiveness<\/strong> of operations carried out to achieve the organization\u2019s objectives and manage its risks.<\/li><li><strong>Reliability and integrity<\/strong> of all information, whether financial or operational.<\/li><li><strong>Safeguarding the assets<\/strong> of the company or administration, including its assets, employees, and reputation.<\/li><li><strong>Compliance<\/strong> with applicable laws, regulations, and standards.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a4c17de e-con-full e-flex e-con e-child\" data-id=\"a4c17de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c348668 elementor-widget elementor-widget-heading\" data-id=\"c348668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The 5 COSO components of internal control<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f3ea91 elementor-widget elementor-widget-text-editor\" data-id=\"5f3ea91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The COSO methodology breaks down the internal control function into five components:<\/p><ul><li><strong>Establishing an internal environment conducive to risk management<\/strong>, involving management commitment, organizational adaptation, and the formalization of internal control procedures.<\/li><li><strong>A thorough understanding of risks<\/strong>, through the identification, assessment, and prioritization of risks within a risk map.<\/li><li><strong>A high-performing control activity<\/strong>, based on measures that are proportionate and tailored to the context of the company or administration.<\/li><li><strong>High-quality information and communication<\/strong>, with the regular internal and external dissemination of reliable, accessible, and up-to-date information.<\/li><li><strong>Effective and engaging governance of internal control<\/strong>, with a clear allocation of responsibilities, the deployment of an internal control culture, and the implementation of evaluation procedures.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05b717b e-flex e-con-boxed e-con e-parent\" data-id=\"05b717b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a89af1b elementor-widget elementor-widget-heading\" data-id=\"a89af1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Who is responsible <\/span>\n  <span class=\"lite\">for <\/span>\n  <span class=\"accent accent-bleuclair\">internal control <\/span>\n  <span class=\"lite\">within the <\/span>\n  <span class=\"strong\">organization<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db38e6e e-con-full e-flex e-con e-child\" data-id=\"db38e6e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-c898d57 e-con-full e-flex e-con e-child\" data-id=\"c898d57\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd34935 elementor-widget elementor-widget-text-editor\" data-id=\"bd34935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The internal control framework is reflected in formalized measures and procedures, applied at all levels of the organizational chart. It is therefore the <strong>responsibility of all employees<\/strong>, whether company staff or public administration agents. <\/p><p>Even if it is led by a dedicated department or a project lead, internal control must be part of a <strong>collective approach<\/strong> to be effective. As the operational arm of internal control, operational teams are the ones who, on a daily basis, apply the processes and procedures defined by internal control. <\/p><p>Whether a company employee or a public administration agent, <strong>the internal controller drives the project and is responsible for its rollout<\/strong>. Their role: <\/p><p> <\/p><ul><li><strong>Structure the internal control approach and methodology<\/strong> by adapting them to the organization\u2019s challenges and operating model.<\/li><li><strong>Define the internal control policy and the associated action plan<\/strong>, taking into account the context, strategic objectives, and identified risks.<\/li><li><strong>Implement controls<\/strong> to ensure the effectiveness and compliance of the procedures, processes, and rules put in place.<\/li><li><strong>Identify obstacles<\/strong> and malfunctions and <strong>propose areas for improvement<\/strong> and optimization, with the aim of continuously improving the system.<\/li><li><strong>Communicate and disseminate information<\/strong> to mobilize and engage all employees.<\/li><li><strong>Continuously update<\/strong> the internal control framework to adapt it to regulatory changes, new risks and requirements, and the practical realities on the ground.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-194cc8d e-con-full e-flex e-con e-child\" data-id=\"194cc8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b610e22 elementor-widget elementor-widget-image\" data-id=\"b610e22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-organisation.webp\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Organizing internal control.\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjU4NDU5ODgsInVybCI6Imh0dHBzOlwvXC93d3cudmFsdWVzLWFzc29jaWF0ZXMuZnJcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjZcLzAxXC9jb250cm9sZS1pbnRlcm5lLW9yZ2FuaXNhdGlvbi53ZWJwIn0%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"645\" height=\"1024\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-organisation-645x1024.webp\" class=\"attachment-large size-large wp-image-25845988\" alt=\"Organizing internal control.\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-organisation-645x1024.webp 645w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-organisation-189x300.webp 189w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-organisation.webp 680w\" sizes=\"(max-width: 645px) 100vw, 645px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4dbce4b1 e-flex e-con-boxed e-con e-parent\" data-id=\"4dbce4b1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ee41e62 elementor-widget elementor-widget-heading\" data-id=\"1ee41e62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">The different steps <\/span>\n  <span class=\"lite\">in implementing an <\/span><br>  <span class=\"accent accent-bleuclair\">effective internal control system<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8b27bc elementor-widget elementor-widget-text-editor\" data-id=\"4f8b27bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal control is carried out as part of a <strong>structured approach tailored<\/strong> to the organization. Cross-functional and collective, internal control <strong>requires method and a high level of rigor<\/strong> at every stage of the process. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33c8de2a elementor-widget elementor-widget-jet-timeline\" data-id=\"33c8de2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;jet_tricks_widget_satellite_icon_bg_hover_slideshow_loop&quot;:&quot;yes&quot;,&quot;jet_tricks_widget_tooltip_background_slideshow_loop&quot;:&quot;yes&quot;,&quot;jet_tricks_widget_scroll_reveal_mask_bg_slideshow_loop&quot;:&quot;yes&quot;,&quot;_background_slideshow_loop&quot;:&quot;yes&quot;,&quot;_background_hover_slideshow_loop&quot;:&quot;yes&quot;}\" data-widget_type=\"jet-timeline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-timeline jet-elements\"><div class=\"jet-timeline jet-timeline--align-center jet-timeline--align-top\">\n\t<div class=\"jet-timeline__line\"><div class=\"jet-timeline__line-progress\"><\/div><\/div>\n\t<div class=\"jet-timeline-list\"><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-dae3534 jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 01<\/div><\/div><h3 class=\"timeline-item__card-title\">Risk identification<\/h3><div class=\"timeline-item__card-desc\"><p><strong>Eight risk categories<\/strong> are generally identified within the scope of internal control: legal and regulatory compliance, finance, accounting, operations, data and information security, environmental compliance, employee health, and reputation.<\/p><p>Within each risk category, internal control seeks to identify the risks that threaten the objectives of the company, local authority, or administration.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 01<\/div><\/div><\/div><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-c731639 jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 02<\/div><\/div><h3 class=\"timeline-item__card-title\">Risk assessment and definition of control measures<\/h3><div class=\"timeline-item__card-desc\"><p>Based on the <strong>risk mapping methodology<\/strong>, the identified risks are then <strong>classified according to their criticality<\/strong>. This is assessed using two objective criteria: <strong>the impact of the risk<\/strong> on the organization and <strong>its likelihood of occurrence<\/strong>. Each criterion is assigned a score on a numerical scale, using the scoring technique. Cross-referencing the results makes it possible to estimate the level of each risk.   <\/p><p>Even when it is based on concrete and objective information, <strong>risk assessment and prioritization remain subjective.<\/strong> They depend on the context and robustness of each company or administration, and on the level of vulnerability each is willing to accept.<\/p><p>The risk assessment process results in the development of <strong>a tailored and adapted risk management plan<\/strong>. This plan defines, schedules, and prioritizes the control measures to be implemented, area by area, to ensure the efficiency, reliability, and compliance of operations. <\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 02<\/div><\/div><\/div><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-519d16b jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 03<\/div><\/div><h3 class=\"timeline-item__card-title\">Implementation of control measures<\/h3><div class=\"timeline-item__card-desc\"><p>The risk management plan is <strong>rolled out across the organization, at all levels of the organizational chart<\/strong>. The dissemination of best practices takes the form of standardized procedures, shared frameworks, targeted regulations, tangible protection measures, flow charts, access rights, etc. <\/p><p><strong>The human factor plays a crucial role<\/strong> in the success of this step. As it implies changes to working methods, the introduction of new procedures may meet resistance. Listening, information, communication, documentation, and training are key to mobilizing and <strong>supporting change<\/strong>. To secure buy-in and ensure proper application of the rules, the internal control lead must take the time to explain, clarify, and put into perspective each person\u2019s responsibility and role in risk management.   <\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 03<\/div><\/div><\/div><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-362d04e jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 04<\/div><\/div><h3 class=\"timeline-item__card-title\">Monitoring and continuous improvement of internal control<\/h3><div class=\"timeline-item__card-desc\"><p>Internal control is a <strong>long-term approach<\/strong>. The internal control department must periodically verify the effectiveness, relevance, and proper application of risk prevention measures. <\/p><p>Regular \u201c<strong>controls of controls<\/strong>\u201d help identify obstacles and operational malfunctions. Listening to employees and analyzing incidents help optimize procedures, as part of a <strong>continuous improvement process for the internal control system<\/strong>. <\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 04<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f08fd6a e-flex e-con-boxed e-con e-parent\" data-id=\"3f08fd6a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad27646 elementor-widget elementor-widget-heading\" data-id=\"ad27646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Tools <\/span>\n  <span class=\"lite\">to <\/span>\n  <span class=\"strong\">optimize and strengthen the reliability of <\/span>\n  <span class=\"lite\">internal <\/span>\n  <span class=\"accent accent-bleuclair\">control<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3df1e0dc e-con-full e-flex e-con e-child\" data-id=\"3df1e0dc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-6cdde13c e-con-full e-flex e-con e-child\" data-id=\"6cdde13c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5054d64 elementor-widget elementor-widget-heading\" data-id=\"5054d64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Internal control software to improve efficiency<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63965f08 elementor-widget elementor-widget-text-editor\" data-id=\"63965f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In recent years, the digitalization of internal control has become established within organizations as a <strong>lever for performance and visibility<\/strong>. It addresses the challenges of this global, cross-functional, and complex activity, which covers a wide range of areas and involves many employees. <\/p><p>Using software dedicated to internal control makes it possible to optimize and strengthen the reliability of the internal control function at every stage. With features such as <strong>automation<\/strong>, <strong>customization<\/strong>, <strong>traceability<\/strong>, and <strong>sharing<\/strong>, internal control software: <\/p><ul><li><strong>Improves the reliability<\/strong> of the risk map and makes it easier to share and understand thanks to its visual representation in the form of a risk matrix.<\/li><li><strong>Secures<\/strong> internal control governance, task planning, the monitoring process for control activities, and reporting.<\/li><li><strong>Centralizes<\/strong> documentation and information and <strong>promotes collaborative work<\/strong>.<\/li><li><strong>Facilitates<\/strong> employee buy-in and the dissemination of a shared internal control culture through clear, understandable, and accessible information.<\/li><\/ul><p> <\/p><p>Digitalization delivers a <strong>real gain in productivity and time<\/strong>, both for the internal control department and for all employees involved in the internal control process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19e29a8 e-con-full e-flex e-con e-child\" data-id=\"19e29a8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0410af8 elementor-widget elementor-widget-heading\" data-id=\"0410af8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Internal audit to improve internal control<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5eb675 elementor-widget elementor-widget-text-editor\" data-id=\"b5eb675\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal audit makes it possible to verify the effectiveness and relevance of one or more of the organization\u2019s processes, in light of its objectives and risks.<\/p><p>Carried out on an ad hoc basis, this tool can be used to <strong>assess the internal control function<\/strong>. The audit report provides concrete information to build on the strengths of the internal control system, identify sensitive areas, and optimize practices and processes. <\/p><p>Thanks to this <strong>new perspective\u2014neutral, objective, and independent<\/strong>\u2014internal control can continue to improve as part of a continuous improvement approach. In this way, internal audit and internal control complement and reinforce each other, for a company, local authority, or administration that is ever more effective and secure. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7efb8a4 e-flex e-con-boxed e-con e-parent\" data-id=\"7efb8a4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec5eab8 elementor-widget elementor-widget-heading\" data-id=\"ec5eab8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Best practices <\/span>\n  <span class=\"lite\">for <\/span>\n  <span class=\"accent accent-bleuclair\">effective internal control<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-630885e elementor-widget elementor-widget-text-editor\" data-id=\"630885e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Effective internal control requires <strong>following best practices in management and communication<\/strong>. Key success factors include: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-718167f e-con-full e-flex e-con e-child\" data-id=\"718167f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-b4c4354 e-con-full e-flex e-con e-child\" data-id=\"b4c4354\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-493fe91 elementor-widget elementor-widget-n-accordion\" data-id=\"493fe91\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7680\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7680\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83e\udde9 Segregation of duties and clear delegation of responsibilities <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7680\" class=\"elementor-element elementor-element-d9d0f64 e-con-full e-flex e-con e-child\" data-id=\"d9d0f64\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9a6005 elementor-widget elementor-widget-text-editor\" data-id=\"b9a6005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The effectiveness of internal control relies on <strong>collective mobilization<\/strong>. Formalizing each person\u2019s missions and responsibilities, as well as delegations of authority, facilitates buy-in and an effective operational implementation of internal control. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7681\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7681\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83d\udce3 Clear, regular, and motivating communication <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7681\" class=\"elementor-element elementor-element-434c864 e-con-full e-flex e-con e-child\" data-id=\"434c864\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a1520e elementor-widget elementor-widget-text-editor\" data-id=\"8a1520e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The cross-functional nature of internal control requires <strong>clear, reliable, and accessible information<\/strong>. The communication strategy must be deployed as soon as the decision is made to implement an internal control policy. <\/p><p>Its effectiveness depends on <strong>everyone\u2019s involvement<\/strong>. The communication challenge is to turn internal control into a collective endeavor, where each employee is an important link in the risk management chain. It must succeed in transforming the constraint of a new procedure into a driver of individual and collective progress.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7682\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7682\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83c\udf93 Training and change support <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7682\" class=\"elementor-element elementor-element-02da779 e-con-full e-flex e-con e-child\" data-id=\"02da779\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-568a37b elementor-widget elementor-widget-text-editor\" data-id=\"568a37b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To <strong>overcome any resistance<\/strong> and <strong>ensure procedures<\/strong> and frameworks are applied consistently, appropriately, and harmonized, in compliance with the rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7683\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7683\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83d\udd04 Continuous adaptation of the internal control system <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7683\" class=\"elementor-element elementor-element-8a3753a e-con-full e-flex e-con e-child\" data-id=\"8a3753a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a41d97f elementor-widget elementor-widget-text-editor\" data-id=\"a41d97f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>To the organization\u2019s changing context<\/strong> and external developments\u2014regulatory, social, economic, or environmental.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ud83e\\udde9 Segregation of duties and clear delegation of responsibilities\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The effectiveness of internal control relies on collective mobilization. Formalizing each person\\u2019s missions and responsibilities, as well as delegations of authority, facilitates buy-in and an effective operational implementation of internal control.\"}},{\"@type\":\"Question\",\"name\":\"\\ud83d\\udce3 Clear, regular, and motivating communication\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The cross-functional nature of internal control requires clear, reliable, and accessible information. The communication strategy must be deployed as soon as the decision is made to implement an internal control policy. Its effectiveness depends on everyone\\u2019s involvement. The communication challenge is to turn internal control into a collective endeavor, where each employee is an important link in the risk management chain. 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An internal control framework: <\/p><ul><li><strong>Protects assets and property.<\/strong><\/li><li><strong>Strengthens reputation<\/strong> by conveying an image of transparency and reliability.<\/li><li><strong>Supports<\/strong> companies\u2019 commercial and economic development.<\/li><li><strong>Improves service<\/strong> to users and the effectiveness of public policies.<\/li><li><strong>Maximizes budget efficiency<\/strong> through optimized management.<\/li><\/ul><p><br>And for even more effective internal control, digitalize your activity with internal control software. It is the assurance of even greater productivity and performance! <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4acd1565 e-con-full e-flex e-con e-child\" data-id=\"4acd1565\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-390db1fb elementor-widget elementor-widget-image\" data-id=\"390db1fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne.webp\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Internal control library\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjU4NDU5ODksInVybCI6Imh0dHBzOlwvXC93d3cudmFsdWVzLWFzc29jaWF0ZXMuZnJcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjZcLzAxXC9iaWJpb3RoZXF1ZS1jb250cm9sZS1pbnRlcm5lLndlYnAifQ%3D%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne-1024x576.webp\" class=\"attachment-large size-large wp-image-25845989\" alt=\"Internal control library\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne-1024x576.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne-300x169.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne-768x432.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne-1536x864.webp 1536w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/bibiotheque-controle-interne.webp 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a6389d e-flex e-con-boxed e-con e-parent\" data-id=\"45a6389d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ed2f716 e-con-full e-flex e-con e-child\" data-id=\"ed2f716\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-139b04c0 elementor-widget elementor-widget-heading\" data-id=\"139b04c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Discover our internal control software<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc483d4 elementor-widget elementor-widget-text-editor\" data-id=\"4dc483d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Values Associates has developed <a href=\"https:\/\/www.values-associates.fr\/en\/internal-control\/internal-control-software\/\">software dedicated to internal control<\/a> for businesses and public-sector stakeholders.<\/p><p><strong>Discover our software and request a demo.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c91652 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0c91652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.values-associates.fr\/en\/internal-control\/internal-control-software\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our internal control software<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12521452 e-con-full e-flex e-con e-child\" data-id=\"12521452\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-627b49d elementor-widget elementor-widget-video\" data-id=\"627b49d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/controle-interne-cartographie-risques-03.mp4\" controls=\"\" preload=\"metadata\" controlsList=\"nodownload\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Internal control for private-sector and public-sector stakeholders Internal control is an essential activity for all private companies and public administrations involved in managing their risks. As a cross-functional, collective approach, internal control links strategy with operations to prevent risks and protect the organization. Alongside internal audit and compliance, internal control forms the winning trio of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25845986","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Internal control for businesses and public-sector stakeholders<\/title>\n<meta name=\"description\" content=\"(Re)immerse yourself in the heart of internal control and explore the benefits of digitalization for effective internal control.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.values-associates.fr\/en\/internal-control\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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