Audit and Internal ControlsThis unit teaches students about the role and importance of internal controls within an organisation. Students will explore the purpose and components of internal controls and understand how they impact organisations. All organisations must guard against fraud through good internal control systems. A key aim of this unit is to provide students with the tools to identify fraud risks and assess how internal controls can be used to mitigate those risks.

Management Accounting learning outcomes

It also deals with the information available to assist management in evaluating and forecasting the behaviour of consumers

Calculate capital gains tax payable by UK taxpayers

company law and insolvency

plan and control cash flows

A Knowledge and understanding of the UK tax system through the study of more

D Investment appraisal

G Insolvency law

The syllabus includes a number of topics which were covered in Performance Management (PM) but develops them further

The syllabus is structured to answer these questions and more

Critically appraise the working capital management practices of organisations and make appropriate recommendations

The Strategic Business Reporting exam requires students to discuss