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美國CPA考點：內部控制的缺陷
既然想要享受成功帶來的幸福感，就不要埋怨行動過程中的痛苦與艱難，準備USCPA考試也是如此。小編為大家準備了美國CPA考點：內部控制的缺陷，一起來學習吧！
Internal Control deficiency
內部控制的缺陷
Control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect/correct misstatements on a timely basis.
Instructor’s tips: Candidates should be able to differentiate design deficiency and operation deficiency. Design deficiency will make fraud or mistakes not be prevented even though the operation is properly performed.
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