‭Internal control‬ ‭ his section discusses the English concept of internal control. This concept is‬ T ‭positioned in relation to the Dutch concept of internal control (internal reliability‬ ‭system).‬ I‭f we compare the emphases that Simons and COSO have, the emphasis with‬ ‭Simons seems to be more on realizing the strategy and with COSO more on‬ ‭managing the operational processes. This creates the following picture:‬ ‭Accent Simons‬ ‭Accent COSO‬ I‭nternal control or internal reliability system is defined in this book referred to as‬ ‭“the control over the formation of judgments and the activities of others, insofar as‬ ‭this control is for the benefit of management of the household concerned is‬ ‭exercised by or on behalf of that management'. In internal control assessment of the‬ ‭quality requirement for reliability of information is central. In this context we can‬ ‭also speak of information control, aimed at obtaining reliable information. Internal‬ ‭c ontrol or the internal reliability system focuses primarily on obtaining reliable‬ ‭information, using the correct authorities and protecting the values of an‬ ‭organization. The concept of internal control (the internal reliability system) goes a‬ ‭little further than just information control. Internal control also includes checking‬ ‭whether all values that an organization should possess are actually present‬ ‭(custody control) and whether the various levels within the organization have acted‬ ‭in accordance with the powers and other requirements of internal control (the‬ ‭internal reliability system)‬ ‭( jurisdiction control).‬