ACCA F8 - Internal controls | #acca #f8 #auditing #assurance

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00:00 - intro
00:30 - What is control?
00:41 - Key objectives of a control system
00:58 - Limitations to internal controls
01:18 - ISA 315
02:04 - Control activities
04:35 - IT controls
05:32 - Risk assessment
06:10 - Information systems
11:13 - Control procedures
11:46 - Payroll system
13:48 - Summary

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