ACCA考试Seven typical causes of internal control failure?

大家都知道，ACCA考试的内容有很多，要想扎实的掌握课程的内容，并不是一件简单的事情。在ACCA考试中Seven typical causes of internal control failure怎么理解？

Seven typical causes of internal control failure是ACCA考试中的知识点，在学习该内容的时候，学员可以从下面七点去掌握：

1、Poor judgment in decision-making 决策不对。信息不充分或做决定的人能力经验不足 Internal control failures can sometimes arise from individual decisions being made based on inadequate information provision or by inexperienced staff.

2、Human error 人为失误：内控环境设计的再好，也不能防止人一定不出错 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.员工合谋(又称collusion between employee)，故意绕开控制系统。尤其当某个员工有特定的理由，不如他觉得工资给少了，篡谋得利的部分本就是他应得的。It is very difficult to completely prevent deliberate circumvention, especially if an employee has a particular reason to do so.

4、Management overriding controls 管理层凌驾于管理之上,觉得内控不该限制他个人行为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 预期之外的事情发生：内控是为了处理一定范围内的，当超出范围，内控失灵。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（内控的过犹不及）：内控过度，其花的代价超出其带来的收益，不符合理性经济人的选择。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 过去的内控过时了,因为没有及时更新，不符合变化的环境了 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.

备考ACCA考试要扎实掌握其内容才可以，学员在学习的时候，要对知识点有透彻的理解，同时需要较好的去运用课程的内容才可以。因此，选择适合自己的网课学习很关键，是帮助学员掌握考试重难点的关键。

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！