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2014年ACCA考试P1专业会计师复习汇总一

来源：高顿网校 2014-07-02

　　以下是高顿网校为大家整理的：P1专业会计师复习汇总，希望对考生们有所帮助。

　　Effectiveness of internal control

　　For a system of internal controls to be effective, it needs to successfully mitigate the business risks identified by management.

　　(1) A system of internal control plays a key role in managing significant risks to the achievement of business objectives.

　　(2) A sound system of internal control contributes significantly to protecting the investment of shareholders, safeguarding the assets of the company and ensuring compliance with laws and regulations.

　　(3) One of the objectives of an internal control system is to prevent or reduce the likelihood of fraud, and to detect fraud when it does occur.

　　(4) The internal control system should be reviewed continually and managed.

　　(5) The costs of a control should not exceed the likely benefits from reduced risks.

　　(6) Internal control systems should be an integral part of an organization.

　　(7) Effective financial controls, including the maintenance of proper accounting records, are an important element of a system of internal control.

　　Reporting on internal control

　　(1) Shareholders are entitled to know whether the internal control system is sufficient to safeguard their investment.

　　(2) The board should, at least annually, conduct a review of the effectiveness of internal control systems and report to shareholders.

　　(3) The review should cover all material controls, including financial, operational and compliance controls and risk management systems.

　　(4) The objectives of reporting are to recommend for changes, to assist management identification of risk and control issues, and to ensure action takes place.

　　(5) Reporting may be voluntary or required by statue.

　　Content of report

　　(1) Objectives of audit work.

　　(2) Summary of process undertaken by auditor.

　　(3) Major outcomes of the work and audit opinion.

　　(4) Recommendation and key action points.

　　Management information

　　(1) To enable management to identify and manage risks and monitor internal controls, they need adequate information.

　　(2) There should be effective channels of communication within the organization.

　　(3) Information should be provided regularly to management.

　　(4) Management need both internal and external information.

　　(5) The actual information provided to management varies, depending on different levels of management.

　　(6) There should be an adequate, integrated information system, supplying internal financial, operational and compliance data and relevant external data.

　　(7) The information should be reliable, timely and accessible, and provided in a consistent format (more understandable).

　　(8) The characteristics of information will change depending on the management level.

　　高顿网校小编寄语：试试就能行，争争就能赢。

　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒

　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
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