ACCA考点内控的五要素分别是什么？

知识点的学习是证书考试的关键，学员要想在考试中有好的成绩，必然需要知识点的巩固与运用。ACCA每科内容的知识点内容都有很多，学员要想更好的把握考点，课程选择很关键。现在我们一起来看看，ACCA考点内控的五要素分别是什么？

1) The control environment 控制环境

“Sets the tone” 确立基调/文化 by creating a culture, attitudes, awareness and actions of management

举例：贪官文化-培养贪官，但当帝王不得民心时，干掉贪官，赢回民心

2) The entity’s risk assessment process 公司的风险评估程序

How management identifies risks and decides upon actions to manage them

如何确定和管理风险：确立风险点→评估风险（概率&影响）→反应 Response

3) The information system 信息系统

Consists of infrastructure, software, people, procedures and data 硬件、软件、程序和数据

4) Control activities 控制活动

The policies and procedures that help ensure that management directives are carried out

5) Monitoring of controls 控制监督

Assess the design and operation of controls over time

Ongoing monitoring is part of regular management activity 常规管理过程中，持续评估控制程序的设计和运作