ACCA考试考纲Management and internal control systems有变化吗?

在备考ACCA考试的时候,学员要重视ACCA考试的每一个知识点的内容。ACCA考试考纲学习是学员必须要做到的,那么,ACCA考试考纲Management and internal control systems有变化吗?

ACCA考试考纲Management and internal control systems出现了不同程度的调整,知识点的改变学员要引起重视,可能会成为下次考试的重点内容。

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ACCA考试

a) Evaluate the key components or features of effective internal control systems such as included under the COSOframework.3

b) Assess whether information flows to management are adequate for the purpose of managing internal

control and risk.[3]

e) Recommend new internal control systems or changes to the components of existing systems to help prevent fraud, error, waste or harmful environmental impacts using appropriate metrics.[2]

ACCA课程的学习是学员掌握知识点的关键,因此学员一定要弄懂,清晰的指导其内在的含义并学会运用。若是学员在学习的过程中对知识点有较多的不解,可以跟着融跃课程学习,帮助学员对重难点进行区分与学习。

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