Definicija: zbiranje in sporočanje računovodskih ter drugih podatkov in informacij o uspešnosti in učinkovitosti opravljenega dela tistim, ki odločajo, da ti primerjajo dosežene rezultate z načrtovanimi ter odločajo o morebitnih ukrepih

Definicija: Vrsta ukrepov, ki so del celotnega sistema notranjega kontroliranja in so namenjeni za pregled upravnih postopkov in potrebnih odločitev vodstva za doseganje največje možne gospodarske in upravne uspešnosti ter za zagotovitev uveljavljanja upravnih usmeritev, pa naj bodo te povezane s finančnimi ali drugimi zadevami.

Definicija: A series of actions, being an integral part of the internal control system, concerned with administrative procedures needed to make managerial decisions, realise the highest possible economic and administrative efficiency and ensure the implementation of administrative policies, whether related to financial affairs or otherwise.

Definicija: Vrsta ukrepov, ki so del celotnega sistema notranjega kontroliranja in so namenjeni za pregled doseganja računovodskih ciljev določenega revidiranca. Mednje spadajo usklajevanje z računovodskimi in finančnimi usmeritvami in postopki, varovanje razpoložljivih virov in pripravljanje zanesljivih finančno-računovodskih poročil.

Definicija: A series of actions which is considered to be part of the total internal control system concerned with realising the accounting goals of the entity. This includes compliance with accounting and financial policies and procedures, safeguarding the entity's resources and preparing reliable financial reports.

Definicija: To so cilji vodstva (usmeritev, navodilo vodstva). Kontrolni cilji so značilno razvrščeni glede na glavne poslovne dejavnosti, katerim pripadajo. Ko se kontrolni cilji nanašajo na obdelavo računovodskih informacij, jim pravimo "kontrolni cilji, ki se nanašajo na zanesljivost finančnega poročanja". Kontrolni cilji se lahko nanašajo tudi na upoštevanje zakonov in predpisov ali pa na učinkovitost in uspešnost poslovanja organizacije.

Definicija: A goal of management (i.e., management directive). Control objectives are typically categorized according to the principal business activity to which they pertain. When control objectives relate to the processing of financial information, we refer to them as "control objectives related to the reliability of financial reporting." Control objectives may also relate to the compliance with laws and regulations or the effectiveness and efficiency of the organization's operations.

Definicija: Pomeni celoten odnos, zavest in delovanje vodilnih in vodstvenih kadrov, glede notranjega kontroliranja in pomena notranjih kontrol pri revidirancu.

Definicija: It is the overall attitude, awareness and actions of senior and line management regarding internal control and its importance within the entity.

Definicija: Je tveganje, da notranje kontrole pri revidirancu ne bodo preprečile ali odkrile pomembne nepravilnosti ali napačne navedbe.

Definicija: The risk that internal controls within the audited body will fail to prevent or detect a material irregularity or misstatement.

Definicija: Zagotovilo pri kontroliranju pridobimo, ko prepoznamo kontrole, ki preprečujejo ali odkrivajo napačne navedbe v okviru računovodskih izkazov oz. nenavadne finančne transakcije. Zajema naše ugotavljanja obstoja in preizkušanja izvajanja kontrolnih postopkov, ki dajejo razumno zagotovilo, da so bili cilji kontroliranja za posamezen posebni revizijski cilj, za računovodske izkaze ali pravilnost poslovanja doseženi.

Definicija: Controls assurance is the audit assurance that we obtain by identifying the testing controls that prevent or detect, on a timely basis, misstatements in the financial statements or irregular financial transactions. It includes identification and tests of control activities that provide reasonable assurance of achieving the control objectives for the specific audit objectives to the reliability of financial reporting and regualrity of transactions