学习ACCA课程是了解国际财会知识的途径，很多ACCA学员为了提升自己而为去努力掌握ACCA考试的内容。ACCA考试要学习的知识点有很多，那么，ACCA考试Internal control and audit包含哪些知识点？
1、Internal control interests the external auditor
Reliance on internal controls will reduce the amount of substantive testing of transactions and resultant balances in the
ledger accounts required.
2、Internal control interests the internal auditor
Internal controls are fundamental to the work of the internal auditor, internal auditors have to make decisions on the extent of reliance on controls to manage risks and therefore the level of testing to be carried out.
ACCA全科持证套餐适用于基础薄弱、想要快速拿证的人群。本课程以名师授课，专属班级社群形式学习。包含定制个性化专属学习计划，多套学习课程，专业教辅体系，以及24H答疑体系学习，满足不同需求的考生，让备考更轻松助力一次通 过。
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