美国CPA考点解析：内部控制的缺陷

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Internal Control deficiency

内部控制的缺陷

Control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect/correct misstatements on a timely basis.

Instructor’s tips: Candidates should be able to differentiate design deficiency and operation deficiency. Design deficiency will make fraud or mistakes not be prevented even though the operation is properly performed.