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AICPA知识点：Nternal Control Deficiency
勤奋是步入胜利之门的通行证。备考AICPA考试离不开每天点滴的付出，小编准备了AICPA知识点：nternal Control deficiency，一起来学习吧~
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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