Internal Controls
(การควบคุมภายใน)
Definition
Internal Controls (การควบคุมภายใน) Hard Skill
Internal controls are processes and procedures implemented within an organization to ensure the integrity of financial and operational information, promote accountability, and prevent fraud or errors.
Expertise Level
Level 1
Basic
1. Understands the purpose and importance of internal controls.
2. Identifies common types of control activities.
3. Follows established procedures to comply with internal controls.
Level 2
Intermediate
1. Assesses risk factors that impact internal controls effectiveness.
2. Monitors and evaluates the implementation of control activities.
3. Supports the design and improvement of control procedures.
Level 3
Advanced
1. Leads the development and implementation of comprehensive internal control systems.
2. Conducts audits to identify control weaknesses and proposes corrective actions.
3. Ensures compliance with legal and regulatory requirements through effective control frameworks.
