ACCA笔记 SBL笔记8 Organisational Control and Audit
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ACCA笔记 | SBL笔记8 | Organisational Control
and Audit
今天的笔记是Organisational Control and Audit部分的Audit and
Compliance部分知识点~ 可结合昨日的笔记进行学习~
这个部分和AA还有AAA的知识非常相似~ 考过AA的同学应该很熟悉了！
1. Roles of internal audit department
- Reviewing accounting and internal control systems
- Assisting with the identification of significant risks
- Reviewing the economy, efficiency and effectiveness of
operations
- Examining financial and operating information
- Special investigations
- Reviewing compliance with laws and other external
regulations
2. Ethical threat
- self interest
- familiarity
- advocacy
- intimidation
- self review
（可参考AA部分的知识点~要知道各种threat的特征和应对方法）
3. Audit committee
- The audit committee and internal audit
▪ Monitoring and assess the role and effectiveness of the
internal audit function.
▪ Check the efficiency of internal audit.
▪ Approve the appointment, or termination of appointment,
of the head of internal audit.
▪ Help preserve the independence of the internal audit
function from pressure of interference.
▪ Review and monitor internal audit 的各种工作（如annual
internal audit workplan）
- The audit committee and external audit
▪ Have the primary responsibility for making
a
recommendation to the board on the appointment,
reappointment or removal of the external auditors.
▪
Oversee the selection process when new auditors are being
considered.
▪ Approve the terms of engagement of the external auditors
and the remuneration of their audit services.
▪
Have annual procedures for ensuring the
independence
and objectivity of the external auditors.
4. Reporting on internal control to shareholders
Shareholders are entitled to know whether the internal control
systemis
sufficient to safeguard their investment. The board
should, at least annually, conduct a review of the effectiveness of the group’s system of internal controls and report to
shareholders tha they have done so.
