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GUIDEBOOK INTERNAL CONTROL SYSTEM (ICS) FOR PREMIUM ORGANIC COCOA MARKETS TO SET YOUR ORGANIZATION FOR ORGANIC CERTIFICATIONVersion 1 November 20211Introduction: What is this Guidebook? This document
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Internal control system (ICS) is a set of rules, procedures, and processes designed to provide reasonable assurance that an organization's objectives are achieved.
All companies are required to implement and maintain an internal control system.
To fill out an internal control system form, companies need to document their processes, identify risks, and implement control activities to mitigate those risks.
The purpose of an internal control system is to safeguard assets, ensure accuracy of financial reporting, and promote operational efficiency.
The internal control system report should include details on the company's control environment, risk assessment process, control activities, information and communication, and monitoring activities.
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