‭ ccountability‬ A ‭In most companies, powers are delegated and accountability must be given for‬ ‭this.‬‭Those who receive an explanation (or information‬‭based on it) have the‬ ‭following questions‬‭:‬ -‭ ‬ D ‭ oes the received accountability provide reliable information about reality?‬ ‭-‬ ‭Have the actions shown in the accountability been carried out within the‬ ‭framework of the delegated powers?‬ ‭-‬ ‭Does the policy shown in the accountability meet all the requirements?‬ ‭-‬ ‭Are all values initially made available or subsequently obtained according‬ ‭to the accounting, insofar as they have not been issued or consumed‬ ‭according to the accounting, still present?‬ ‭The answer to these questions is obtained by exercising check. So there is control‬ ‭in a certain sense in addition‬‭to accountability‬‭.‬‭W ithout this addition, the‬ ‭accountability only has value to the extent that certain shortcomings are already‬ ‭apparent from the unaudited accountability.‬ ‭ xercising control‬ E ‭If we use the person‬‭or body that carries out the‬‭inspection‬‭, we can distinguish‬ ‭the following concepts:‬ ‭-‬ ‭Self control‬‭: Self-control is the control that is‬‭c arried out on one's own‬ ‭ ctivities. This control is exercised by comparing the result of the transaction‬ a ‭with the standard set or accepted by him or her.‬ ‭-‬ ‭Internal control‬‭: we define internal control as the‬‭c ontrol over the‬ j‭udgments and activities of others, insofar as that control is exercised by‬ ‭or on behalf of the management of the household concerned.‬ ‭-‬ ‭External control‬‭: external control is the control‬‭exercised by a third party for the‬ ‭benefit of others than the management of the household concerned.‬ ‭-‬ ‭Social control:‬‭By social control we mean the control‬‭that a group of persons‬ ‭ r a community exercises over the judgments, activities and behavior of a‬ o ‭member of that group or community.‬ ‭ iven the fact that every form of control entails costs, the question must be asked‬ G ‭why these three forms of control (self-control, internal and external control) occur‬ ‭side by side and whether one of these controls is carried out by one of the others‬ ‭or by both other forms can be replaced.‬ ‭ elow scope‬‭of an audit‬‭means the functional distance‬‭between the person for whom the‬ B ‭audit carried out is significant on the one hand and the inspector on the other. Now the scope‬ ‭of external control is greater than that of internal control and the latter in turn is greater than‬ ‭the scope of self- control.‬ ‭ he better self-control is carried out, the greater the chance that internal control‬ T ‭only needs to establish that everything is in order, so that it has to focus more on‬ ‭establishing correctness than on detecting errors. It is equally true that the better‬ i‭nternal control is exercised, the more external control will be able to concentrate on‬ ‭measures aimed in particular at eliminating the deficiencies of internal control,‬ ‭through its‬‭dependence on the actions and orders of senior management to be‬ ‭partly controlled‬‭. It is precisely in this last circumstance that the rationale for‬ ‭external control lies. Control must therefore take place at the level at which the‬ ‭c ost-benefit ratio is most favorable.‬