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(January 2014) Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
Extern redirects here. For the job title, see externship. In the C programming language, an external variable is a variable defined outside any function block. On the other hand, a local (automatic) variable is a variable defined inside a function block. As an alternative to automatic variables, it is possible to define variables that are external to all functions, that is, variables that can be accessed by name by any function.