知識(shí)點(diǎn)的學(xué)習(xí)是證書考試的關(guān)鍵，學(xué)員要想在考試中有好的成績，必然需要知識(shí)點(diǎn)的鞏固與運(yùn)用。ACCA每科內(nèi)容的知識(shí)點(diǎn)內(nèi)容都有很多，學(xué)員要想更好的把握考點(diǎn)，課程選擇很關(guān)鍵。現(xiàn)在我們一起來看看，ACCA考點(diǎn)內(nèi)控的五要素分別是什么？戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1) The control environment 控制環(huán)境

“Sets the tone” 確立基調(diào)/文化 by creating a culture, attitudes, awareness and actions of management

舉例：貪官文化-培養(yǎng)貪官，但當(dāng)?shù)弁醪坏妹裥臅r(shí)，干掉貪官，贏回民心

2) The entity’s risk assessment process 公司的風(fēng)險(xiǎn)評(píng)估程序

How management identifies risks and decides upon actions to manage them

如何確定和管理風(fēng)險(xiǎn)：確立風(fēng)險(xiǎn)點(diǎn)→評(píng)估風(fēng)險(xiǎn)（概率&影響）→反應(yīng) Response

3) The information system 信息系統(tǒng)

Consists of infrastructure, software, people, procedures and data 硬件、軟件、程序和數(shù)據(jù)

4) Control activities 控制活動(dòng)

The policies and procedures that help ensure that management directives are carried out

5) Monitoring of controls 控制監(jiān)督

Assess the design and operation of controls over time

Ongoing monitoring is part of regular management activity 常規(guī)管理過程中，持續(xù)評(píng)估控制程序的設(shè)計(jì)和運(yùn)作