Functions of internal audit是什么_2023年ACCA考试AA知识点
生活，需要一点阳光，生命，需要一些勇敢。acca是国际注册会计师证书，报考门槛低，含金量比较高。近年来报名acca考试的人越来越多。今天整理了AA科目Functions of internal audit(内部审计职能)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Functions of internal audit-内部审计职能
【知识点】
Functions of internal audit-内部审计职能
Functions of internal audit-内部审计职能
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.
活着不是靠泪水博得同情，而是靠汗水赢得掌声。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自李亚婷老师基础精讲班第32讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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