Icas Exam

Sample assessment

Internal controls and accounting systems
AAT Level 4 Diploma in Accounting

Assessment book

    • This sample assessment is for familiarisation purposes only and must not be used in place of a ‘live’ assessment.
    • When you feel prepared to sit the live assessment please contact your Training Provider who can schedule a live assessment for you.


The unit being assessed by this report is Internal Controls and Accounting Systems. Assessment is by a formal business report, which can be reviewed by your assessor up to a maximum of five times.

You should map your report to these units by page and paragraph number to ensure that you cover all the assessment criteria (see Appendix 1 – Mapping of report to outcomes and criteria).

You may have four further opportunities to submit additional supporting evidence at the discretion of your assessor, but the report MUST be fully completed and assessed within six months. Please discuss this with your assessor

There may also be a final interview required with your assessor. Assessors will conduct a final interview with Distance Learning candidates.

If you are assessed as not yet competent on completion of the six month period, it will be necessary for you to complete a new report based upon a different case study.

To access general guidance on report writing and report content, log into your MyAAT account on the AAT website, http://aat.org.uk/myaat.

Assessment tasks

You have recently been employed as Senior Accounts Clerk for Cookridge & Cookridge Carpets. This is a full time position, and the organisation is willing to support you finishing your AAT Level 4 studies by attending the local college on an evening.

The first job the directors have asked you to do is to review the accounting system, the effectiveness of its internal controls, and whether the culture of the organisation could be improved in terms of working ethically and their environmental sustainability....