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備考信息
ACCA2011年6月份考試大綱(F8)(7)
隨著ACCA2010年12月份考試的結束,考生正式進入ACCA2011年6月份的考試備考當中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨,將陸續公布2011年6月份ACCA考試大綱和學習指南,以饗考生！該大綱和學習指南旨在幫助考生規劃學習,并為每一部分的考點提供詳細的信息。
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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