## Overview

Our free ACCA AA Internal Control notes cover everything you need to know for this module. From components of internal control, tests of controls and control deficiencies, to IT controls and internal audit, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA AA. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA AA topics. Check out our other free notes below:

- [Audit framework, governance and ethics](./acca-aa-audit-framework-governance-and-ethics)
- [Planning and risk assessment](./acca-aa-planning-and-risk-assessment)
- [Internal control](./acca-aa-internal-control)
- [Audit evidence and sampling](./acca-aa-audit-evidence-and-sampling)
- [Audit procedures by area](./acca-aa-audit-procedures-by-area)
- [Completion, communication and reporting](./acca-aa-completion-communication-and-reporting)
- [Quality management and supervision](./acca-aa-quality-management-and-supervision)
- [Other assurance and related services](./acca-aa-other-assurance-and-related-services)

## 1. Components of internal control

- [Control environment and risk assessment](./acca-aa-components-of-internal-control-control-environment-and-risk-assessment)
- [Information, communication, and monitoring](./acca-aa-components-of-internal-control-information-communication-and-monitoring)
- [Control activities and segregation of duties](./acca-aa-components-of-internal-control-control-activities-and-segregation-of-duties)

## 2. Tests of controls and control deficiencies

- [Design vs operating effectiveness](./acca-aa-tests-of-controls-and-control-deficiencies-design-vs-operating-effectiveness)
- [Walkthroughs and sampling for controls](./acca-aa-tests-of-controls-and-control-deficiencies-walkthroughs-and-sampling-for-controls)
- [Deficiencies and management letter (ISA 265)](./acca-aa-tests-of-controls-and-control-deficiencies-deficiencies-and-management-letter-isa-265)

## 3. IT controls and internal audit

- [IT general and application controls](./acca-aa-it-controls-and-internal-audit-it-general-and-application-controls)
- [Using the work of internal audit](./acca-aa-it-controls-and-internal-audit-using-the-work-of-internal-audit)
- [Service organisations and user controls (ISA 402)](./acca-aa-it-controls-and-internal-audit-service-organisations-and-user-controls-isa-402)

Free ACCA AA Internal Control Study Guide