备考ACCA考试的内容有很多，学员在学习课程的时候，要对知识点的内容进行重点掌握。ACCA考试的知识点有很多，今天融跃教育小编给大家分享，Internal control system 内控系统！
Internal control system 内控系统是ACCA学员需要掌握的内容，内控是受公司董事会影响 effected 的一个环节 process，管理层和其他个人实行内控来给公司以下目标的实现提供合理*。
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Purposes of control systems 内控的目的
1) Facilitate its effective and efficient operation by enabling it to respond appropriately to significant business, operational, financial, compliance and other risks to achieving the company's objectives.
2) This includes the safeguarding of assets from inappropriate use of from loss and fraud and ensuring that liabilities are identified and managed.
3) Help ensure the quality of internal and external reporting. This requires the maintenance of proper records and processes that generate a flow of timely, relevant and reliable information from within and without the organization.
4) Help ensure compliance with applicable laws and regulations, and also with internal policies with respect to the conduct of businesses.
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