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: 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.