ACCA P1考试：The Control Environment
　　The control environment sets the tone of an organisation, influencing the control consciousness of its management and employees. It is the foundation for effective internal control, providing discipline and structure.
　　It strongly relates to how management (and governance) has created a culture of honesty and ethical *, supported by appropriate controls to prevent and detect fraud and error, through:
　　Communication and enforcement of integrity and ethical values.
　　"Tone at the top" (i.e. following management's example). Also called "tone from the top" or "cascade effect" this means that management's attitude permeates down through the organisation.
　　Commitment to competence (e.g. only those with the appropriate knowledge and skills are considered for a position; using job descriptions and competence analysis).
　　Participation by those charged with governance (e.g. the board and audit committee):
　　– independent from the entity and management;
　　– experienced and prepared to be a sounding board for management;
　　– prepared to work with, but stand up to, management;
　　– demanding and challenging of management decisions;
　　– access to documents and information as required;
　　– effective interaction with internal and external auditors;
　　– operation of "whistle-blower" procedures, independent of management.
　　Management's philosophy and operating style (including approach to risk management and application of accounting policies).
　　Organisational structure (e.g. open and transparent or closed and opaque; appropriate to carry out strategies to achieve objectives).
　　Assignment of authority and responsibility (e.g. clearly defined and understood by those delegating and receiving; recognition by individuals that they will be held accountable for their actions).
　　Human resource policies and practices to attract, develop, and retain competent individuals in alignment with objectives (e.g. commitment to best practice in recruitment, training, appraisal, counselling, progression, compensation and remedial actions).
　　A strong control environment may be a positive influence when assessing, for example, the risk of fraud. However, the elements must be considered collectively (e.g. enforcement of ethical values together with appropriate recruitment policies for financial reporting staff will not mitigate aggressive earnings reporting by senior management).

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程