ACCA2011年6月份考试大纲(F8)(9)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　INTERNAL CONTROL

　　The following transaction cycles and account balances are relevant to this capability:

　　●revenue,

　　●purchases,

　　●inventory,

　　●revenue and capital expenditure,

　　●payroll,

　　●bank and cash.

　　1.Internal control systems

　　a)Explain why an auditor needs to obtain an understanding of internal control relevant to the audit.^[1]

　　b)Describe and explain the five components of an internal control system of the control environment,the entity's risk assessment process,the information system,including the related business processes,relevant to financial reporting,and communication,control activities relevant to the audit,and monitoring of controls.^[2]

　　c)Discuss the difference between tests of control and substantive procedures.^[2]

　　2.The use of internal control systems by auditors

　　a)Explain how auditors record internal control systems including the use of internal control questionnaires and internal control evaluation questionnaires.^[2]

　　b)Explain how auditors identify deficiencies and significant deficiencies in internal control systems and how those significant deficiencies limit the extent of auditors'reliance on those systems.^[2]

　　3.Transaction cycles

　　a)Explain,analyse and provide examples of internal control procedures and control activities.^[2]

　　b)Provide examples of computer system controls.^[2]

　　4.Tests of control

　　a)Explain and tabulate tests of control suitable for inclusion in audit working papers.^[2]

　　b)List examples of application controls and general IT controls.^[2]

　　5.The evaluation of internal control components

　　a)Analyse the limitations of internal control components in the context of fraud and error.^[2]

　　b)Explain the need to modify the audit strategy and audit plan following the results of tests of control.^[1]

　　c)Identify and explain management's risk assessment process with reference to internal control components.^[1]

　　6.Communication on internal control

　　a)Discuss and provide examples of how the reporting of internal control significant deficiencies and recommendations to overcome those significant deficiencies are provided to management.^[2]