## Overview

This module examines internal control systems and testing procedures, including control components, evaluation techniques, and tests of controls. Topics include inherent limitations, narrative notes flowcharts, ICQs ICEQs, and IT controls.

## 1. General principles of internal control

- [Components of internal control system](acca-fau-general-principles-of-internal-control-components-of-internal-control-system.md)
- [Objectives of internal control](acca-fau-general-principles-of-internal-control-objectives-of-internal-control.md)
- [Inherent limitations of internal control](acca-fau-general-principles-of-internal-control-inherent-limitations-of-internal-control.md)
- [Importance to auditors](acca-fau-general-principles-of-internal-control-importance-to-auditors.md)

## 2. Techniques to understand, record and evaluate systems

- [Techniques including narrative notes and flowcharts](acca-fau-techniques-to-understand-record-and-evaluate-systems-techniques-including-narrative-notes-and-flowcharts.md)
- [Evaluation techniques including ICQs, ICEQs and checklists](acca-fau-techniques-to-understand-record-and-evaluate-systems-evaluation-techniques-including-icqs-iceqs-and-checklists.md)
- [Examples, format and contents of ICQs and ICEQs](acca-fau-techniques-to-understand-record-and-evaluate-systems-examples-format-and-contents-of-icqs-and-iceqs.md)
- [Evaluating system and identifying deficiencies](acca-fau-techniques-to-understand-record-and-evaluate-systems-evaluating-system-and-identifying-deficiencies.md)

## 3. Tests of controls

- [Control procedures for key areas](acca-fau-tests-of-controls-control-procedures-for-key-areas.md)
- [Purpose of tests of controls](acca-fau-tests-of-controls-purpose-of-tests-of-controls.md)
- [Testing controls over key areas](acca-fau-tests-of-controls-testing-controls-over-key-areas.md)
- [Distinguishing tests of controls and substantive procedures](acca-fau-tests-of-controls-distinguishing-tests-of-controls-and-substantive-procedures.md)
- [Information processing and general IT controls](acca-fau-tests-of-controls-information-processing-and-general-it-controls.md)
- [Examples of IT controls](acca-fau-tests-of-controls-examples-of-it-controls.md)

## 4. Communicating control deficiencies

- [Requirements and methods for communication](acca-fau-communicating-control-deficiencies-requirements-and-methods-for-communication.md)

Free ACCA FAU Internal Control Study Guide