学习ACCA课程的内容对学员来说还是需要一些功夫的，通过课程的学习学员能够对ACCA考试有较全面的了解。在备考ACCA考试的时候，学员可能会遇见很多知识点的学习，在ACCA考试Content of external report on internal controls怎么学习？
Content of external report on internal controls是ACCA课程的一个知识点，在学习该知识点的知识，学员首先要清楚该词汇的含义，其次要弄清楚该知识点有哪些需要掌握的内容。下面是给ACCA学员总结的五点：
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1) The report should contain a statement of acknowledgement by the board that it is responsible for the company's system of internal control and for reviewing its effectiveness.报告包含董事会声明，承认对公司内控系统和有效性负责。
2) The "tone from the top" is very important in the development of my proposed reporting changes and so this is a very necessary component of the report.上层基调对于写报告非 常重要，是报告不可缺少的一部分。
3) The report should summarize the processes the board (or where applicable, through its committees) has applied in reviewing the effectiveness of the system of internal control.报告应该汇总了董事会的审阅意见，关于内控系统的有效性
4) The report should provide meaningful, high level information that does not give a misleading impression. Clearly, internal auditing would greatly increase the reliability of this information about a robust and effective audit committee would also be very helpful.报告应该提供有意义的，高水准的信息，不能给人以误导印象。非 常清楚的一点是，内审应该zui大程度增加信息的可靠度，一个靠得住和有效果的审计委员会将非 常有用。
5) The report should contain information about any weakness in internal control that have resulted in error or material losses.报告应包含内控缺陷的信息，这些缺陷会导致错误或重大损失。
相信很多ACCA学员在备考ACCA考试的时候，难免会遇见这样那样的问题。通过解决ACCA考试的内容，让学员对ACCA考试有清晰的认识，能够更好的去准备ACCA考试。
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如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
