AAT Internal Control and Accounting Systems (Unitised Level 4)

This course forms part of the final stage of the AAT qualification and is suitable for people wishing to progress in an accounting career.

The student is required to review and analyse an accounting system, identifying weaknesses and making recommendations for improvement; and to present their findings in a formal written report.

There are six learning outcomes in this unit, these are:

• Understand the role of accounting within the organisation
• Understand the importance and use of internal control systems
• Evaluate the accounting system and identify areas for improvement
• Conduct an ethical evaluation of the accounting systems
• Conduct a sustainability evaluation of the accounting system
• Make recommendations to improve the accounting system.