新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
USCPA知识点解析：Internal Control deficiency
既然想要享受成功带来的幸福感，就不要埋怨行动过程中的痛苦与艰难，准备USCPA考试也是如此。小编为大家准备了USCPA知识点解析：Internal Control deficiency，一起来学习吧！
Internal Control deficiency
内部控制的缺陷
Control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect/correct misstatements on a timely basis.
Instructor’s tips: Candidates should be able to differentiate design deficiency and operation deficiency. Design deficiency will make fraud or mistakes not be prevented even though the operation is properly performed.
新用户扫码下载
京公网安备 11010802044457号