The unit here is the compliance service which carries out the specialist "controls". This is all part of the "internal control system" and the "controls" are in fact checks, but the technical term is "controls", which sounds very strange.

"internal control system" "compliance risk" "controls" site:uk

Guidance on Risk Management, Internal Control and Related
https://www.frc.org.uk/.../Guidance-on-Risk-...
Financial Reporting Council
by FR Council - ‎2014 - ‎Cited by 3 - ‎Related articles
of the company within a framework of prudent and effective controls which ..... reports on relevant matters from any compliance, risk management, internal .... reporting on the review of the risk management and internal control system (as.
[PDF]FRC Consultation: Risk Management, Internal Control and ...
https://frc.org.uk/.../Consultation-Paper-Risk-...
Financial Reporting Council
Nov 17, 2013 - associated controls, should be carried out as an on-going process, not seen as an .... the risk management and internal control system. ...... matters from any compliance, risk management and internal audit functions within.
[PDF]Business Process Risk Management and Internal Control: A ...
https://core.ac.uk/download/pdf/10876334.pdf
by P Rikhardsson - ‎2006 - ‎Cited by 13 - ‎Related articles
Perhaps, the most widely acknowledged definition of internal controls is from The .... COBIT framework for managing compliance risk and control specifically focuses ..... How can the efficiency and effectiveness of an internal control system be.