ACCA AA2021年-2022年考纲Internal control有变化吗？

ACCA考试的科目有15个，每年多会出现考纲的变化来应对社会的发展与考试的需求。ACCA考试的考纲已经出来，那么，ACCA AA2021年-2022年考纲Internal control有变化吗？

从ACCA协会官网发出的2021年-2022年考纲的变化可以看出，ACCA AA考试中Internal control是存在一定变化的，具体变化的内容如下：

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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考纲的变化学员是需要认真学习与掌握的，了解每年考纲知识点之间的变化，这在备考ACCA考试的时候是很关键的。ACCA考纲是帮助学员了解科目的考试重难点有哪些，有哪些知识点是需要学员掌握与记忆的。

ACCA考试的知识点内容就分享这么多，学员如果还有更多的内容想要学习，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。