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]