The management of a company controls the employees in certain aspects. But who reviews the actions and decisions of management? For these and other parts of an operation, an internal control system can be used to improve the security of a company. The scope of an ICS can also be further specified:

• Asset protection: Existing assets should be protected against losses
• Recording: All processes must be recorded correctly and promptly transactions
• Investigate significant transactions occurring near the end of the accounting period
• Improvement: Records can be used to improve processes
• Control: Every important employee process must be monitored by someone else
• Minimum information: Every employee should only receive the information they need for their job, no more
• Transparency: With a clear vision of the ideal state, external participants can also assess if tasks have been carried out correctly.