AICPA知识点：Nternal Control Deficiency

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nternal 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.

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