Internal control refers to the policies, procedures, and systems a business uses to protect assets, ensure accurate reporting, prevent fraud, and support compliance. Examples include approvals, maker-checker processes, access controls, reconciliations, and segregation of duties. Strong internal control improves reliability and reduces operational and financial risk.
Issued Share Capital
Issued share capital is the portion of a company’s authorized share capital that has actually been offered and allotted to shareholders. It represents the...
Invoice
An invoice is a formal document issued by a seller to a buyer requesting payment for goods supplied or services rendered. It usually contains...
Investment Property
Investment property is land or a building held to earn rental income, capital appreciation, or both, rather than for use in operations or for...
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