ACCA考試Internal auditing是考點嗎?需要掌握哪些內(nèi)容?

備考ACCA考試對學員來說,要掌握ACCA教材的內(nèi)容很關(guān)鍵。但是對于基礎較弱的學員來說,若是能夠從ACCA財經(jīng)詞匯學習,能較快的掌握ACCA考試的內(nèi)容。ACCA考試Internal auditing是考點嗎?需要掌握哪些內(nèi)容?

Is an independent activity, established by management to examine and evaluate the organisation's risk management processes and system of control, and to make recommendations for the achievement of company objectives.


1、Scope of internal audit

Reviewing internal controls and financial reports

Reviewing risk management systems

Carrying out special assignment (invest fraud)

Conducting operational reviews

2、Audit committe

Sets the work agenda for internal audit

Receives internal audit reports

Has a "voice" at main board level

Is able to ensure the internal audit is properly resourced

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