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Term · 13. Additional Terms

Internal Control IC

IDM/IGA Domain
Personal Data ISO/IEC SOX NIST SOC 2

Definition

Process or mechanism implemented by management to provide reasonable assurance regarding effectiveness of operations, reliability of financial reporting, and compliance with laws/regulations. Identity-related internal controls: access provisioning workflows, periodic access certification, SoD enforcement, privileged access management, audit logging.

Application
SOX, SOC 2, ISO 27001, NIST 800-53 all enumerate internal control requirements. Identity controls typically classified as «IT General Controls» (ITGCs) — foundational to financial reporting reliability.
Standards & regulations
  • NIST SP 800-53 Rev. 5 «Internal control. A process, effected by an entity’s oversight body, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following »
  • NIST SP 800-37 Rev. 2 «Internal control. The policies, procedures, techniques, and mechanisms that organizations use to achieve their objectives and to ensure that appropriate actions are taken to address risks. Internal co»
  • NIST SP 800-39 «Internal control. A process, effected by an entity’s oversight body, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following »
Sources

Related terms

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