‭E Control framework‬ ‭ ow can the organization be sure that the company is being managed properly?‬ H ‭The control framework component has a major influence on staff attitudes and staff‬ ‭attention to internal control. The control framework forms the basis for all other‬ ‭elements of internal control and contributes to discipline and structure. Factors that‬ ‭determine the quality of the control performance include: the integrity, business‬ ‭ethics and expertise of the employees, the leadership style of management; the way‬ ‭in which powers and responsibilities are delegated by management, but also the‬ ‭deployment and development of staff; the attention that management pays to the‬ ‭c ompany and the extent to which it directs it.‬ ‭Part components:‬ -‭ ‬ ‭-‬ ‭-‬ ‭-‬ ‭-‬ ‭Tasks and powers;‬ ‭Personnel policy;‬ ‭ nowledge and skills;‬ K ‭Leadership style;‬ ‭Ethical behavior.‬ ‭ hat can be achieved with internal control systems?‬ W ‭Internal control can help a company achieve its set goals without falling into all‬ ‭kinds of pitfalls or encountering surprises. Internal control therefore serves as an‬ ‭aid in ensuring that operational and financial objectives are also achieved in the‬ ‭longer term (1) and in preventing the loss of company assets (2). Furthermore,‬ ‭internal control can contribute to the reliability of financial reporting (3). Finally,‬ ‭internal control can help ensure that the company complies with relevant rules and‬ ‭legal requirements (4), so that the company's reputation is not damaged or other‬ ‭adverse consequences are experienced.‬ '‭Management control cycle' in sub-components‬ ‭In order to assess the degree of internal control over a particular aspect of business‬ ‭operations, it is necessary to analyze the process in that area. For example, within the Control‬ ‭Measures component it is not sufficient to check whether procedures are in place or are being‬ ‭improved. To arrive at a judgment, the entire management control cycle must be completed‬ ‭around procedures that are analyzed. This cycle is briefly referred to in Anglo-Saxon literature‬ ‭with the four-step strategy: “plan, do, check, act”. In heyt instrument the cycle is indicated by:‬ -‭ ‬ D ‭ esign/policy (plan);‬ ‭-‬ ‭Execution (Thu);‬ ‭-‬ ‭Assessment (check);‬ ‭-‬ ‭Evaluation and adjustment (act).‬ ‭T his instrument of plan, do, check and act can be compared to the diagnostic control system‬ ‭(or management control in the narrow sense according to Anthony and Govindarajan).‬