Syllabus C6. Internal Controls 6 / 9

a) Explain internal control and internal checks.[K] 

b) Explain the importance of internal financial controls in an organisation.[K] 

c) Describe the responsibilities of management for internal financial control.[K] 

d) Describe the features of effective internal financial control procedures in an organisation, including authorisation.[K] 

e) Describe general and application systems controls in business.[K]
Internal Controls