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  2. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    The COSO definition relates to the aggregate control system of the organization, which is composed of many individual control procedures. Discrete control procedures, or controls are defined by the SEC as: "...a specific set of policies, procedures, and activities designed to meet an objective. A control may exist within a designated function ...

  3. Biocontainment - Wikipedia

    en.wikipedia.org/wiki/Biocontainment

    In agricultural facilities, the definition for “biocontainment” resembles that for “biosafety,” i.e., the safety practices and procedures used to prevent unintended infection of plants or animals or the release of high-consequence pathogenic agents into the environment (air, soil, or water).

  4. Set point theory - Wikipedia

    en.wikipedia.org/wiki/Set_point_theory

    In humans, when calories are restricted because of war, famine, or diet, lost weight is typically regained quickly, including for obese patients. [2] In the Minnesota Starvation Experiment, after human subjects were fed a near-starvation diet for a period, losing 66% of their initial fat mass, and later allowed to eat freely, they reattained and even surpassed their original fat levels ...

  5. System and Organization Controls - Wikipedia

    en.wikipedia.org/wiki/System_and_Organization...

    Security - information and systems are protected against unauthorized access and disclosure, and damage to the system that could compromise the availability, confidentiality, integrity and privacy of the system. Firewalls; Intrusion detection; Multi-factor authentication; Availability - information and systems are available for operational use.

  6. Hazard analysis and critical control points - Wikipedia

    en.wikipedia.org/wiki/Hazard_analysis_and...

    Hazard analysis critical control points, or HACCP (/ ˈ h æ s ʌ p / [1]), is a systematic preventive approach to food safety from biological, chemical, and physical hazards in production processes that can cause the finished product to be unsafe and designs measures to reduce these risks to a safe level.

  7. Continuous monitoring - Wikipedia

    en.wikipedia.org/wiki/Continuous_monitoring

    Continuous monitoring is the process and technology used to detect compliance and risk issues associated with an organization's financial and operational environment. [1] The financial and operational environment consists of people, processes, and systems working together to support efficient and effective operations.

  8. Control (management) - Wikipedia

    en.wikipedia.org/wiki/Control_(management)

    Control is a function of management that helps to check errors and take corrective actions. This is done to minimize deviation from standards and ensure that the stated goals of the organization are achieved in a desired manner.

  9. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Principle of Analogy governs the user of management accounting information's ability to apply the knowledge or insights gained from the causal relationships modeled (e.g., in planning, control, what-if analysis) using inductive and deductive reasoning about past and future outcomes for continuous optimization efforts.