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Internal Accounting Systems and Controls

Internal Accounting Systems and Controls

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This unit teaches students to consider the role and responsibilities of the accounting function, including the needs of key stakeholders who use financial reports to make decisions.

This unit has close links with:

  • Level 3 Business Awareness
  • Level 4 Applied Management Accounting
  • Level 4 Audit and Assurance


Internal Accounting Systems and Controls is a mandatory unit.

Learning outcomes:

  1. Understand the role and responsibilities of the accounting function within an organisation
  2. Evaluate internal control systems
  3. Evaluate an organisation’s accounting system and underpinning procedures
  4. Understand the impact of technology on accounting systems
  5. Recommend improvements to an organisation’s accounting system
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