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●Internal control
An internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved. Management plans,organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.
● Internal check
An internal check are defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another, the object being the prevention or early detection of errors and fraud.
