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In the planning/control cycle, comparing the results with the plan is one of the control steps.
Targeted Guidelines
Specific instructions or rules designed to direct actions or decisions towards predetermined goals.
Sarbanes-Oxley Act
A U.S. federal law established in 2002 to protect investors by improving the accuracy and reliability of corporate disclosures.
Internal Control
A process designed to ensure the reliability of financial reporting, compliance with laws and regulations, and effectiveness and efficiency of operations.
Clan Control
A method of managing and influencing behavior within organizations through shared norms, values, and beliefs rather than through formal structures.
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