{"id":65449,"date":"2026-04-13T10:41:07","date_gmt":"2026-04-13T08:41:07","guid":{"rendered":"https:\/\/fnege-medias.fr\/?post_type=video-acf&#038;p=65449"},"modified":"2026-04-13T10:41:07","modified_gmt":"2026-04-13T08:41:07","slug":"what-is-internal-control","status":"publish","type":"video-acf","link":"https:\/\/fnege-medias.fr\/en\/fnege-video\/what-is-internal-control\/","title":{"rendered":"What is <b>internal control<\/b>?"},"content":{"rendered":"<p data-start=\"0\" data-end=\"357\">The contemporary challenge of internal control lies in the quality of its management. Some organizations suffer from insufficient internal control, which prevents effective risk management. Others\u2014particularly in the public sector\u2014face excessive internal control, where bureaucracy, an overabundance of procedures, or their misuse become evident symptoms.<\/p>\n<p data-start=\"359\" data-end=\"569\">These management flaws generate massive hidden costs that can threaten the organization\u2019s survival and development. What, then, are the keys to effective internal control system management? Two are essential:<\/p>\n<ul data-start=\"571\" data-end=\"957\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"63aq2\" data-start=\"571\" data-end=\"718\">The quality of risk identification through relevant and dynamic risk mapping, for which AI and cost-performance analysis can be valuable tools.<\/li>\n<li data-section-id=\"3aeom5\" data-start=\"719\" data-end=\"957\" data-is-last-node=\"\">The quality of the integration of standards in the broad sense\u2014both imposed (such as laws) and created (such as procedures) to manage risks\u2014by the human resources responsible for implementing them, ultimately pointing to human behavior.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The contemporary challenge of internal control lies in the quality of its management. Some organizations suffer from insufficient internal control, which prevents effective risk management. Others\u2014particularly in the public sector\u2014face excessive internal control, where bureaucracy, an overabundance of procedures, or their misuse become evident symptoms.<br \/>\nThese management flaws generate massive hidden costs that can threaten the organization\u2019s survival and development. What, then, are the keys to effective internal control system management? Two are essential:<br \/>\nThe quality of risk identification through relevant and dynamic risk mapping, for which AI and cost-performance analysis can be valuable tools.<br \/>\nThe quality of the integration of standards in the broad sense\u2014both imposed (such as laws) and created (such as procedures) to manage risks\u2014by the human resources responsible for implementing them, ultimately pointing to human behavior.<\/p>\n","protected":false},"featured_media":65450,"template":"","format":[11959],"meta":{"_acf_changed":false},"categories":[3150,3144,3164],"tags":[12043,12041,12039,12050,12042,12045,12048,12044,12040,12046,12049,12047],"class_list":["post-65449","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-governance","category-management-control","category-organizational-theory","tag-compliance-risks","tag-coso-cube-model","tag-cost-benefit-balance","tag-hidden-cost-performance","tag-o-a-n-e-process","tag-operational-risks","tag-over-control","tag-reporting-risks","tag-risk-mapping","tag-strategic-and-geopolitical-risks","tag-tetranormalization","tag-under-control","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/65449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":1,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/65449\/revisions"}],"predecessor-version":[{"id":65452,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/65449\/revisions\/65452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/65450"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=65449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=65449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=65449"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=65449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}