高顿网校小编为各位ACCA学员整理了F8科目知识点总结，希望大家查漏补缺，对考试有所帮助。
        OBJECTIVES IN ESTABLISHING INTERNAL CONTROLS
　　Generally speaking, internal control systems are designed, implemented and maintained by the management and personnel in order to provide reasonable assurance to fulfil the objectives – that is, reliability of financial reporting, efficiency and effectiveness of operations, compliance with laws and regulations and risk assessment of material misstatement. The manner in which the internal control system is designed, implemented and maintained may vary with the entity’s business nature, size and complexity, etc. Auditors focus on both the audit of financial statements and internal controls that relates to the three objectives that may materially affect financial reporting.
　　In order to identify the types of potential misstatements and to determine the nature, timing and extent of audit testing, auditors should obtain an understanding of relevant internal controls, *uate the design of the controls, and ascertain whether the controls are implemented and maintained properly.
　　The major components of internal control include control environment, entity’s risk assessment process, information system （including the related business processes, control activities relevant to the audit, relevant to financial reporting, and communication） and monitoring of controls.