@ Sudad – Looking at the material quickly, Information & Communications is used to ID, capture, process and distribute information supporting the accomplishment of financial reporting objectives, which includes:
– Financial reporting systems being designed to capture all financial transactions in a manner that allows for timely, current and accurate reporting.
While Control Activities focuses more on the policies and procedures used to implement internal control – such as risk assessment principles, selection and development of policies/procedures and controls, and information technology systems used to achieve the financial reporting objectives.
Info & Communication – focuses on financial reporting objectives, giving information that is relevant, reliable an timely.
Control Activities – represents the policies and procedures used to implement internal controls.
I hope this helps a little!
Good luck!
REG - 72 (Oct 2011), 74 (May 2012), 80 (July 2012)
FAR - 77 (Feb 2012)
AUD - 70 (Aug 2012), 89! (Oct 2012)
BEC - 71 (Dec 2012), 75!(Feb 2013)
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