ACCA AA2021年-2022年考綱Internal control有變化嗎？

ACCA考試的科目有15個，每年多會出現(xiàn)考綱的變化來應(yīng)對社會的發(fā)展與考試的需求。ACCA考試的考綱已經(jīng)出來，那么，ACCA AA2021年-2022年考綱Internal control有變化嗎？

從ACCA協(xié)會官網(wǎng)發(fā)出的2021年-2022年考綱的變化可以看出，ACCA AA考試中Internal control是存在一定變化的，具體變化的內(nèi)容如下：

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. Internal control systems

a) Explain why an auditor needs to obtain an understanding of the components of internal control relevant to the preparation of the financial statements.

b) Describe and explain the five components of a system of internal control

i) control environment

ii) the entit/s risk assessment process,

iii) the entity's process to monitor the system of internal control

iv) the information system and communication

v) control activities

2. The use and evaluation of systems of internal control by auditors

a) Explain how auditors record systems of internal control including the use of narrative notes, flowcharts and questionnaires.

3. Tests of controls

a) Describe computer systems controls including general IT controls and information processing controls.

b) Describe control objectives, control procedures, control activities, direct controls, indirect controls and tests of controls in relation to:

i) The sales system；

ii) The purchases system

iii) The payroll system

iv) The inventory system

v) The bank and cash system

vi) Non-current assets

b) Explain, in a format suitable for inclusion in a report to management, significant deficiencies within a system of internal control and provide control recommendations for overcoming these deficienciesto management.

ACCA考綱的變化學(xué)員是需要認(rèn)真學(xué)習(xí)與掌握的，了解每年考綱知識點之間的變化，這在備考ACCA考試的時候是很關(guān)鍵的。ACCA考綱是幫助學(xué)員了解科目的考試重難點有哪些，有哪些知識點是需要學(xué)員掌握與記憶的。

ACCA考試的知識點內(nèi)容就分享這么多，學(xué)員如果還有更多的內(nèi)容想要學(xué)習(xí)，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。