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ACCA2011年6月份考試大綱(F8)(7)
隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中,為幫助廣大考生迅速掌握考試要點(diǎn),定位好備考重點(diǎn),正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南,以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí),并為每一部分的考點(diǎn)提供詳細(xì)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]
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