AAT – Internal Accounting Systems and Controls

Equips students with the skills to protect organizations from employee fraud by evaluating and improving internal control systems.


This course equips students with the skills to protect organizations from employee fraud by evaluating and improving internal control systems. Students will learn the crucial role of the accounting department in preventing resource misuse and will gain tools to assess and strengthen these controls.

The curriculum includes analyzing the structure and responsibilities of the accounting function, considering stakeholder needs who rely on financial reports for decision-making. Students will review and identify weaknesses in accounting systems, recommend mitigations, and evaluate the implications of changes to procedures.

Students will also learn to identify and assess the appropriateness of controls in terms of cost-effectiveness, reliability, and timeliness, ensuring compliance with statutory requirements and adapting practices ethically and sustainably.

Technological changes in accounting, such as data analytics, artificial intelligence, and cloud accounting, are covered to show how these innovations can enhance information processing and presentation. The importance of data security and confidentiality is emphasized given the frequent reports of data breaches.

Finally, students will assess the impact of system changes on users and explore support methods to help users adapt to improvements, ensuring effective and secure accounting practices are maintained..

Learning Outcomes:
On successful completion of this subject, you should be able to:
  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

Registration and Access

Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at info@eimf.eu. Access to the course is valid for 365 days.



Upon the successful completion of the subject Internal Accounting Systems and Controls, you can advance to the next subject of the AAT Diploma in Professional Accounting Level or If you have already completed other subjects, you can proceed to apply for your full AAT membership.

  • The accounting function
  • Financial information used by stakeholders
  • Changes to management information
  • Internal controls
  • Prevent and detect fraud and systemic weaknesses
  • An organisation’s accounting system and its effectiveness
  • Risk of fraud
  • Operating practice
  • Reporting information using technology
  • Using technology within the accounting system
  • Changes to the accounting system
  • Cost and benefit of changes to the accounting system
  • The effects of changes on users of the system
  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email

The AAT qualification is ideal for people who want a career in finance and business.

  • Format: Computer-based assessment
  • Availability: On Demand
  • Pass: A score of 70%
  • Length: 2 hours and 30 minutes
  • Please Note: Official Exam is not provided; it should be purchased separately.

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