ACCA考试Internal auditing是考点吗？需要掌握哪些内容？

备考ACCA考试对学员来说，要掌握ACCA教材的内容很关键。但是对于基础较弱的学员来说，若是能够从ACCA财经词汇学习，能较快的掌握ACCA考试的内容。ACCA考试Internal auditing是考点吗？需要掌握哪些内容？

Is an independent activity, established by management to examine and evaluate the organisation's risk management processes and system of control, and to make recommendations for the achievement of company objectives.

1、Scope of internal audit

Reviewing internal controls and financial reports

Reviewing risk management systems

Carrying out special assignment (invest fraud)

Conducting operational reviews

2、Audit committe

Sets the work agenda for internal audit

Receives internal audit reports

Has a "voice" at main board level

Is able to ensure the internal audit is properly resourced

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