Internal control What is internal control? Q It is the organizational plan and all the related measures that an entity adopts to. n safeguard assets, n encourage adherence to company policies, n promote operational efficiency, and.. n ensure accurate and reliable accounting records. Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 77 Internal Control ⧫What is internal control? ⧫It is the organizational plan and all the related measures that an entity adopts to… safeguard assets, encourage adherence to company policies, promote operational efficiency, and... ensure accurate and reliable accounting records