大家都知道，ACCA考試的內(nèi)容有很多，要想扎實(shí)的掌握課程的內(nèi)容，并不是一件簡(jiǎn)單的事情。在ACCA考試中Seven typical causes of ?internal control failure怎么理解？

Seven typical causes of internal control ?failure是ACCA考試中的知識(shí)點(diǎn)，在學(xué)習(xí)該內(nèi)容的時(shí)候，學(xué)員可以從下面七點(diǎn)去掌握：

1、Poor judgment in decision-making 決策不對(duì)。信息不充分或做決定的人能力經(jīng)驗(yàn)不足 Internal control ?failures can sometimes arise from individual decisions being made based on ?inadequate information provision or by inexperienced staff.

2、Human error 人為失誤：內(nèi)控環(huán)境設(shè)計(jì)的再好，也不能防止人一定不出錯(cuò) Human error can cause failures ?although a well-designed internal control environment can help control this to a ?certain extent.

3、Control processes being deliberately circumvented by employees and ?others.員工合謀(又稱collusion between ?employee)，故意繞開控制系統(tǒng)。尤其當(dāng)某個(gè)員工有特定的理由，不如他覺得工資給少了，篡謀得利的部分本就是他應(yīng)得的。It is very difficult ?to completely prevent deliberate circumvention, especially if an employee has a ?particular reason to do so.

4、Management overriding controls 管理層凌駕于管理之上,覺得內(nèi)控不該限制他個(gè)人行為presumably in the ?belief that the controls put in place are inconvenient or inappropriate and ?should not apply to them.

5、The occurrence of unforeseeable circumstances ?預(yù)期之外的事情發(fā)生：內(nèi)控是為了處理一定范圍內(nèi)的，當(dāng)超出范圍，內(nèi)控失靈。Control systems are designed to cope with a ?given range of variables and when an event happens out with that range, the ?system may be unable to cope.

6、Cost outweighing benefits ?成本大于收益（內(nèi)控的過猶不及）：內(nèi)控過度，其花的代價(jià)超出其帶來(lái)的收益，不符合理性經(jīng)濟(jì)人的選擇。Sometimes setting up an elaborate ?system of controls will be too costly when compared with the financial losses ?those controls may prevent.

7、Previous or existing controls can become obsolete ?過去的內(nèi)控過時(shí)了,因?yàn)闆]有及時(shí)更新，不符合變化的環(huán)境了 because they are not updated to meet changed ?conditions. Changes to key risks, for example, need to modified if they are to ?continue to remain effective in controlling the risk.

備考ACCA考試要扎實(shí)掌握其內(nèi)容才可以，學(xué)員在學(xué)習(xí)的時(shí)候，要對(duì)知識(shí)點(diǎn)有透徹的理解，同時(shí)需要較好的去運(yùn)用課程的內(nèi)容才可以。因此，選擇適合自己的網(wǎng)課學(xué)習(xí)很關(guān)鍵，是幫助學(xué)員掌握考試重難點(diǎn)的關(guān)鍵。

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！