##  [Internal Control Breakdown](/internal-control-breakdown) 

  ##  [Internal Control Breakdown](https://social.quantumdictionary.io/internal-control-breakdown-0) 

  

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**Social Sciences Dictionary**

 







 

 

 

 



 

 

 

 

Definition

A material deficiency in the design or operation of an organisation’s policies, procedures, information systems, or segregation of duties that prevents reasonable assurance that financial reporting is reliable, assets are protected, and applicable laws or regulations are complied with.