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Control
Un control
interno que se usa para prevenir eventos indeseables, errores u otras
ocurrencias que pudieran tener un efecto material negativo sobre un proceso o
producto final, de acuerdo a la organización. [COBIT:2006]
An internal control that is
used to prevent undesirable events, errors and other occurrences than an
organisation has determined could have a negative material effect on a process
or end product. [COBIT:2006]