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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Key Control and Direct/Indirect Control
Dear Tutor,
Are key controls and direct controls interchangeable?
Secondly, how indirect control is going to be examined as we don’t have any past questions which may give us guidance as to how it will be tested?
Thank you
The term “key control” is obsolete – the exam will refer to “direct controls”.
I do not have a crystal ball – but since previously the examiner asked for “key controls” (rather than non-key) I suppose requirements will focus on “direct controls” (rather than indirect).
Thank you very much!
You’re most welcome!