Functions of internal audit是什么_2023年ACCA考試AA知識點
生活，需要一點陽光，生命，需要一些勇敢。acca是國際注冊會計師證書，報考門檻低，含金量比較高。近年來報名acca考試的人越來越多。今天整理了AA科目Functions of internal audit(內(nèi)部審計職能)相關(guān)知識點，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Functions of internal audit-內(nèi)部審計職能
【知識點】
Functions of internal audit-內(nèi)部審計職能
Functions of internal audit-內(nèi)部審計職能
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.
活著不是靠淚水博得同情，而是靠汗水贏得掌聲。以上就是為大家整理的acca考試相關(guān)知識點，2023年9月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第32講
(本文為東奧會計在線原創(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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