Kontrollumfeld (Control Environment) https://www.grin.com/document/79254
Fazit – conclusions
The control environment is the foundation on which an effective system of internal control is built and operated in an organization that strives to (1) achieve its strategic objectives, (2) provide reliable financial reporting to internal and external stakeholders, (3) operate its business efficiently and effectively, (4) comply with all applicable laws and regulations, and (5) safeguard its assets.
https://na.theiia.org/standards-guidance/recommended-guidanc...