新用户扫码下载
扫码下载APP
及时接收考试资讯及
备考信息
ACCA2011年6月份考试大纲(F8)(7)
随着ACCA2010年12月份考试的结束,考生正式进入ACCA2011年6月份的考试备考当中,为帮助广大考生迅速掌握考试要点,定位好备考重点,正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨,将陆续公布2011年6月份ACCA考试大纲和学习指南,以飨考生！该大纲和学习指南旨在帮助考生规划学习,并为每一部分的考点提供详细的信息。
B.INTERNAL AUDIT
1.Internal audit and corporate governance
a)Discuss the factors to be taken into account when assessing the need for internal audit.[2]
b)Discuss the elements of best practice in the structure and operations of internal audit with reference to appropriate international codes of corporate governance.[2]
2.Differences between the external auditor and the internal audit function
a)Compare and contrast the role of external and internal audit regarding audit planning and the collection of audit evidence.[2]
3.The scope of the internal audit function
a)Discuss the scope of internal audit and the limitations of the internal audit function.[2]
4.Outsourcing the internal audit function
a)Explain the advantages and disadvantages of outsourcing the internal audit function.[1]
5.Internal audit assignments
a)Discuss the nature and purpose of internal audit assignments including value for money,IT,best value and financial.[2]
b)Discuss the nature and purpose of operational internal audit assignments including procurement.[2]
【我要纠错】 责任编辑：xyz
推荐阅读
相关资讯
新用户扫码下载
京公网安备 11010802044457号