Comments

  1. avatar says

    A good way to remember control activities = ACCA MAPS
    Authorisation
    Comparison
    Computer controls
    Accounting reconcilliations
    Maintaining a trial balance & control accounts
    Aritmetic controls
    Physical controls
    Segregation of duties

  2. Avatar of bahram says

    there is a better way of remembering internal control components :)
    (it is a crime not to have good internal controls)
    C ontrol activities
    R isk assessment
    I nformation systems
    M onitoring of controls
    E nvirnoment

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