TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CONTROLES COMPLEMENTAIRES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-09-11

English

Subject field(s)
  • Management Control
  • Auditing (Accounting)
  • Government Accounting
CONT

Complementary controls ... function together to achieve the same control objective. A failure in one of these controls can cause the control objective not to be met or cause it to be met at a different level of precision.

OBS

complementary control: designation usually used in the plural.

Key term(s)
  • complementary controls

French

Domaine(s)
  • Contrôle de gestion
  • Vérification (Comptabilité)
  • Comptabilité publique
CONT

[Les] contrôles complémentaires [sont] utilisés ensemble pour atteindre le même objectif de contrôle. Une défaillance de l'un ou de plusieurs de ces contrôles pourrait faire en sorte que l'objectif n'est pas atteint ou qu'il le sera à un degré de précision différent.

OBS

contrôle complémentaire : désignation habituellement utilisée au pluriel.

Key term(s)
  • contrôles complémentaires

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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