Контекст: Standardized process to conduct internal controls, incorporating the mitigating control element in the control process and implementing the AIM-concept

Что этот термин значит понятно. Нашла в Вики на английском: A mitigating control is type of control used in auditing to discover and prevent mistakes that may lead to uncorrected and/or unrecorded misstatements that would generally be related to control deficiencies. For example, a trader may fail to record a trade and the error may go unnoticed for several reporting periods. A mitigating control would be instrumental in finding and therefore, preventing such mistakes. Designing adequate mitigating controls in a company's overall internal control plan is important. If a key control fails and a mitigating control is in place, it may prevent the resulting potential financial statement error from becoming material.

В словаре даже есть перевод :) : "системы контроля, ориентированные на снижение рисков"
Вопрос только, может быть в русском ПОКОРОЧЕ термин есть?