PROVISION OF INFORMATION FOR THE PURPOSE OF THE EX POST JUDGMENT A. Ex post judgment and accountability Households need information for ex post judgment. Motives for this are: - The use for the purpose of forming an ex ante judgment; - Knowing reality in connection with the uncertainty inherent in ex ante judgment formation; - Knowing reality, necessary in connection with the fallibility of people and equipment; - Proving afterwards or making it plausible what happened; - Accountability. The assessment/control of what has been delegated in organizations is (if the distinguishing criterion of the person or body that carries out the control is used) divided into: - Self control; | - Internal control; - External control; - Social control (Soeting). B.The conceptual framework surrounding internal control. The internal control process concerns the assessment and adjustment of expectations, policy, the implementation of activities (progress, efficiency and quality) and standards. The term internal control process is used in addition to the term management control. The internal control or the internal reliability system mainly includes the design and operation of the authorization control, the custody control and the information control. The broad definition of this concept of internal control has close similarities with the Coso report. Need for information for ex post judgment If we ask ourselves the question why information must be provided in order to form an opinion about what happened in the past, five motives can be mentioned in answer to that question, namely: - Use for the purpose of forming an ex ante judgment (on the basis of ex post judgments, the ex ante judgments of the following period are determined); - Knowing reality in relation to the uncertainty inherent in the ex ante judgment (what if calculations, different scenarios); - Knowing reality, necessary in connection with the fallibility of people and equipment (to control and adjust people and resources); - Proving afterwards or making it plausible what has happened (especially towards third parties (for example dispute settlement); - Providing or causing to be held accountable (in connection with delegated powers and to (external) stakeholders).