Governance without controls is a philosophy. ACC3704 requires you to get practical. You will be asked to identify risks inherent in a business process (e.g., revenue, purchasing, payroll) and design controls to mitigate those risks.
is the course code for Advanced Corporate Accounting and Reporting , a level 3000 module offered by the National University of Singapore (NUS) Business School . Course Overview acc3704
If you meant a for a course or topic with code ACC3704, you might write: Governance without controls is a philosophy