safeguarding

safeguarding
The protection of an asset or activity. The safeguarding of assets is often considered to be among the main objectives of *internal controls. In * Internal Control - Integrated Framework (the *COSO Report), the safeguarding of assets is included within the *internal control objective of providing reasonable *assurance on the *effectiveness and *efficiency of operations.

Auditor's dictionary. 2014.

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  • Safeguarding of Industries Act 1921 — The Safeguarding of Industries Act 1921 (11 12 Geo. V c. 47) was an Act passed by the British Parliament which safeguarded certain key industries.Part I of the Act put a five year duty of 33.3% ad valorem on nine categories of items (including… …   Wikipedia

  • safeguarding — noun protection …   Wiktionary

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  • Independent Safeguarding Authority — The Independent Safeguarding Authority (ISA) is a Non Departmental Public Body created by the UK Government to help prevent unsuitable people from working with children and vulnerable adults [Bichard Report http://en.wikipedia.org/wiki/Soham… …   Wikipedia

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