内部审计部门的职能是什么_2024年ACCA考试AA知识点
无论路有多远，只要勇往直前，总会到达终点。acca被誉为“国际财会界的通行证”，含金量很高。想要报名的同学们请提前制定备考计划，巩固基础知识点。今天整理了AA科目Function of internal audit department（内部审计部门的职能）相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Function of internal audit department-内部审计部门的职能
【知识点】
Function of internal audit department-内部审计部门的职能
Function of internal audit department-内部审计部门的职能
• 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.
人生没有过不去的坎，只有过不去的心态。以上就是为大家整理的acca考试相关知识点，2024年3月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自Ivan Yang老师23年基础精修班第7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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