This is the systematic monitoring of actions within a company. The aim is to ensure that all business activities take place within the framework of any external and/or internal legal requirements. A well-functioning internal control system aims to prevent any departure from the scope of action.
An essential part of the traditional work of an auditor is the audit of a company's internal control system. Auditors can also advise on the design and implementation of these systems. Of course, the self-audit prohibition must be observed.