內(nèi)部審計(jì)部門(mén)的職能是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-01-30 09:40:26

無(wú)論路有多遠(yuǎn)，只要勇往直前，總會(huì)到達(dá)終點(diǎn)。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量很高。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Function of internal audit department（內(nèi)部審計(jì)部門(mén)的職能）相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Function of internal audit department-內(nèi)部審計(jì)部門(mén)的職能

【知識(shí)點(diǎn)】

Function of internal audit department-內(nèi)部審計(jì)部門(mén)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(méi)有過(guò)不去的坎，只有過(guò)不去的心態(tài)。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2024年3月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自Ivan Yang老師23年基礎(chǔ)精修班第7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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