Functions of internal audit(內(nèi)部審計(jì)職能)是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-20 09:30:30

無論從事哪個(gè)行業(yè)、處在哪個(gè)階層，都能從細(xì)節(jié)上甄別出某種做人的基本質(zhì)地。細(xì)節(jié)，永遠(yuǎn)能折射出人性的閃光或晦暗。acca考試難度較大，同學(xué)們需要制定能夠落地的學(xué)習(xí)計(jì)劃，根據(jù)計(jì)劃學(xué)習(xí)。東奧小編為大家整理了關(guān)于Functions of internal audit(內(nèi)部審計(jì)職能)相關(guān)知識(shí)點(diǎn)，趕快來看一下吧。

【內(nèi)容導(dǎo)航】

Functions of internal audit(內(nèi)部審計(jì)職能)

【知識(shí)點(diǎn)】

Functions of internal audit(內(nèi)部審計(jì)職能)是什么

Internal audit could be provided by

Employees of the entity

Sourced from an external organization

Need for internal audit depends on

Legal requirement to establish good corporate governance structure

Cost/benefit analysis

The complexity and scale of the organization’s activities and the systems supporting those activities

Management’s opinion on the need of internal audit

Best practice of internal audit

Assisting management in achieving corporate objectives, especially good corporate governance.

Auditing the board reports not audited by external auditors such as chairman report.

Being the expert in fields such as auditing and accounting standards and assisting in implementation of new standards.

Liaise with external auditors, particularly where external auditors can use internal audit work and reduce the time and therefore cost of the external audit.

Involving in many different assignments as directed by management

看待一個(gè)問題，也許有很多不同的結(jié)論，甚至是完全相反，然而并非哪方面對(duì)哪方面錯(cuò)，評(píng)論完全要看以什么角度，然而角度是根據(jù)“閱歷”來看的。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第32講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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