CIMA BA4 | Chapter 6: Errors & Fraud [ Deep Dive ] скачать в хорошем качестве

CIMA BA4 | Chapter 6: Errors & Fraud [ Deep Dive ]

🚀 CIMA BA4 | Chapter 6: Errors & Fraud (Simple & Exam-Focused) This video explains Chapter 6 of CIMA BA4 – Errors and Fraud in a clear, practical, and exam-relevant way. Perfect for students who want to understand what can go wrong in accounting systems and how controls reduce risk. ________________________________________ 📘 What you’ll learn • Accounting errors explained simply o Errors of omission, commission, original entry & principle o Compensating errors o Which errors affect the trial balance • Fraud in business o Fraudulent financial reporting o Misappropriation of assets • Why fraud happens – the Fraud Triangle o Incentive / motive o Opportunity o Attitude / dishonesty • Internal control and fraud prevention o What internal control is o Five key components:  Control environment  Risk assessment  Control activities  Information & communication  Monitoring • Key control procedures and activities o Segregation of duties o Physical safeguards o Authorisation and approval o Management supervision o Clear organisational structure o Accounting and arithmetic checks o Proper recruitment and training • Protection against fraud o Prevention o Detection o Response ________________________________________ 🎯 Why Chapter 6 matters for BA4 CIMA frequently tests: • Types of errors and trial balance impact • Fraud risks and the fraud triangle • Internal controls and control weaknesses Understanding this chapter helps you answer scenario-based questions confidently and avoid exam traps. ________________________________________ 👍 Like the video if it helps 📌 Subscribe for full CIMA BA4 coverage ▶️ Continue learning and stay exam-ready ________________________________________ #CIMABA4 #ErrorsAndFraud #InternalControl #CIMAExam #CIMAStudents #CIMARevision #AccountingStudents