controlling interest(A controlling interest is an ownership interest in a corporation with enough voting stock shares to prevail in any stockholders' motion. A majority of voting shares (over 50%) is always a controlling interest. When a party holds less than the majority of the voting shares, other present circumstances can be considered to determine whether that party is still considered to hold a controlling ownership interest. WK Alexander Demidov)
control self-assessment(Control self-assessment (CSA) is an effective tool for improving a business' internal controls and business processes. CSA can be implemented in several ways, but its distinguishing feature is that risk assessments and internal control evaluations are made by operational employees or lower-level managers who work in the area being evaluated. Ася Кудрявцева)
