notranja kontrola
notranje kontroliranje, notranja kontrola
an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error etc. [računovodski postopek ali sistem, namenjen spodbujanju učinkovitosti ali zagotavljanju izvajanja politik, varovanju sredstev ali preprečevanju prevar in napak ipd.]