內(nèi)部審計部門的職能是什么_2024年ACCA考試AA知識點
無論路有多遠，只要勇往直前，總會到達終點。acca被譽為“國際財會界的通行證”，含金量很高。想要報名的同學們請?zhí)崆爸贫▊淇加媱潱柟袒A(chǔ)知識點。今天整理了AA科目Function of internal audit department（內(nèi)部審計部門的職能）相關(guān)知識點，準備參加考試的同學們來看看吧。
【內(nèi)容導航】
Function of internal audit department-內(nèi)部審計部門的職能
【知識點】
Function of internal audit department-內(nèi)部審計部門的職能
Function of internal audit department-內(nèi)部審計部門的職能
? The internal audit department can help the directors by assessing the adequacy and effectiveness of internal control systems and helping to develop controls to mitigate key risks.
? The internal audit department can also help the directors to assess the main areas of fraud risk, where fraud is suspected, the internal audit department can undertake a detailed fraud investigation to identify the details of the fraud.
? In addition, the presence of an internal audit department can itself act as a fraud deterrent, as the risk of being discovered means individuals are less likely to undertake fraudulent activities.
? The internal audit department could undertake financial audits and operational audit, one example is the testing of controls over inventory counting.
? The internal audit team could undertake value for money reviews, looking at the economy, effectiveness and efficiency of activities and processes within the company.
? The internal auditors could perform IT audit, i.e., performing a test over the accounting system.
? The internal audit department could help to monitor compliance with laws and regulations.
? Finally, the internal auditors could carry out customer service audit. They could do this by visiting stores/outlets and pretending to be customers or reviewing and analysing the results of customer surveys.
人生沒有過不去的坎，只有過不去的心態(tài)。以上就是為大家整理的acca考試相關(guān)知識點，2024年3月acca考試在即，同學們要抓緊時間復習。
注：以上內(nèi)容來自Ivan Yang老師23年基礎(chǔ)精修班第7講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載）
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