‘control’ means any measure taken to provide reasonable assurance regarding the effectiveness, efficiency and economy of operations, the reliability of reporting, the safeguarding of assets and information, the prevention and detection and correction of fraud and irregularities and their follow-up, and the adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned.
ciallaíonn “rialú” aon bheart a ghlactar chun cinnteacht réasúnta a sholáthar maidir le héifeachtacht, éifeachtúlacht agus tíosaíocht oibríochta, iontaofacht tuairiscithe, acmhainní agus faisnéis a chosaint, calaois agus neamhrialtachtaí a chosc agus a bhrath agus a cheartú agus maidir lena leanúint, agus bainistíocht leordhóthanach ar na rioscaí a bhaineann le dlíthiúlacht agus le rialtacht na mbun-idirbheart, agus cineál ilbhliantúil na gclár á gcur san áireamh chomh maith le cineál na n-íocaíochtaí lena mbaineann.