Internal Contro in Accounting System

8254 words 34 pages
Internal control and accounting systemsFor use in the AAT Accounting Qualification | R2271 Cookridge Carpets | Assessment book |

Time allowed: Four months
Note: Your report must be written/typed, completed and submitted for formal assessment within four months.
You will have four more opportunities to submit further supporting evidence at the discretion of your assessor. Please discuss this with your assessor.

AAT Level 4 Diploma in Accounting | QCF qual ref | SCQF qual ref | QCF unit ref | SCQF unit ref | Internal control and accounting systems | 500/8323/5 | R079 04 | | | * Principles of internal control | | | D/600/4960 | U395 04 | * Evaluating accounting systems | | | H/600/4961 | U396 04 |

Assessment conduct
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1.7.2 Candidates will be supervised at all times including during assessment breaks.
1.7.3 During breaks, assessment materials (including rough work) must be securely stored by the invigilator until the assessment restarts.
1.7.4 Candidates are not permitted to discuss the assessment or have access to the assessment during breaks.

1.8 End of assessment
1.8.1 Candidates must upload their completed assessments to LearnPlus within the allocated time and ensure the correct file(s) have been uploaded (see 1.5.3).
1.8.2 Rough paper will be collected by the invigilator/supervisor (see 1.3.3, 1.9.1 and 1.9.2).

1.9 Misconduct and irregularities 1.9.1 All incidents of misconduct will be investigated and could lead to sanctions ranging from a declaration that the results are null and void to expulsion from the AAT. 1.9.2 If a candidate believes s/he has witnessed any malpractice on the part of another candidate then s/he is encouraged to report this, in confidence, to an invigilator who will investigate and report to AAT.

1.10 Emergencies and incidents
If an emergency occurs during the assessment, (for example a fire alarm or bomb warning) then the exam room must be evacuated in accordance with the instructions of the appropriate authority. The rules in 1.7.2 – 1.7.4 apply in such a situation.

1.11 Copyright of AAT assessments and materials
AAT assessment material is copyright