The public Audit Department of New York (2004), defines internal control as follows: "Integration of activities, plans, attitudes, policies and efforts of the individuals working in an organization to achieves its objectives and its mission. Lander (2004, p.15), defined internal control as follows: A process designed by executives and financial officers of the Co. or supervised by them, which is deployed by the board of directors, the management and other persons so as the reliability of financial reports for extra- organizational objectives, considering the accepted general accounting principles are ensured. Note that the three different definitions of internal control share in three elements:
• The internal control is a process. The common- sense says that 20% of the people in most organizations do not fraud in the Co. under any condition, 60% of them fraud if appropriate conditions are met. 20% of them fraud