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ACCA AA · Applied Skills

C. Internal control

Explore how organisations safeguard assets and ensure reliable reporting. This section covers control environments, types of controls, limitations, and the auditor’s role in evaluating and testing control systems.

  • 18 lessons
  • 3 modules
  • 2.5h of video
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The lessons

18 lessons, module by module.

Internal control

6 lessons
  1. 1 Objectives of internal controls 4m
  2. 2 Components of internal control - part 1 6m
  3. 3 Components of internal control - part 2 19m
  4. 4 Reliance on internal controls - part 1 7m
  5. 5 Reliance on internal controls - part 2 10m
  6. 6 Limitations of internal controls 8m

Tests of controls

9 lessons
  1. 1 Recap: internal controls 4m
  2. 2 Objectives of testing 7m
  3. 3 Approaches to testing 6m
  4. 4 Transaction cycles - part 1 12m
  5. 5 Transaction cycles - part 2 7m
  6. 6 Transaction cycles - part 3 8m
  7. 7 Transaction cycles - part 4 7m
  8. 8 Transaction cycles - part 5 7m
  9. 9 Reviewing results of testing 12m

Internal audit

3 lessons
  1. 1 Role of internal audit 8m
  2. 2 Need for internal audit 7m
  3. 3 Scope of internal audit 9m

Questions

About C. Internal control.

What does the C. Internal control section cover?

Explore how organisations safeguard assets and ensure reliable reporting. This section covers control environments, types of controls, limitations, and the auditor’s role in evaluating and testing control systems.

How much video is in this section?

C. Internal control has 18 video lessons, about 2.5 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Audit and Assurance exam?

Yes. The content in this section is assessed in the Audit and Assurance ACCA exam.

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