All systems should be based on common principles and standards, while taking into account both the inherent risks involved and the balance between the costs of controls and the benefits they bring.
Kõik süsteemid peaksid rajanema ühistele põhimõtetele ja standarditele, võttes arvesse nii loomupäraseid riske kui ka seda, et kontrollide maksumus ja nendest saadav kasu oleks tasakaalus.