In order to reduce the risk of fraud, irregularities and non-achievement of objectives, the financial statement shall provide information on the internal control system set up, an estimate of the costs and benefits of the controls implied by such a system and an assessment of the expected level of risk of error, as well as information on existing and planned fraud prevention and protection measures.
D’fhonn an riosca calaoise, neamhrialtachtaí agus neamhchomhlíonadh cuspóirí a laghdú, beidh sa ráiteas airgeadais faisnéis maidir leis an gcóras inmheánach rialaithe atá bunaithe, meastachán ar chostais agus ar thairbhí na rialuithe atá i gceist le córas den sórt sin agus measúnú ar leibhéal an bhaoil earráide atá tuartha, agus beidh faisnéis ann freisin faoi na bearta atá ann cheana agus atá pleanáilte, ar bearta cosanta agus bearta chun calaois a chosc iad.