The concept of internal control includes IT systems and manual systems.

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The concept of internal control includes both IT systems and manual systems. Internal control refers to the policies, procedures, and mechanisms put in place by an organization to ensure the reliability of financial reporting, compliance with laws and regulations, and effective and efficient operations. IT systems are often used to automate and streamline internal control processes, but manual systems may also be employed where appropriate.

The Concept of Internal Control Includes IT Systems and Manual