ACCAglobal Accountant杂志-2012年四月刊第五讲

ACCAglobal Accountant杂志-2012年四月刊第五讲  

ACCA Student Accountant magazine archive  April 2012

RELEVANT TO ACCA QUALIFICATION PAPER P1© 2012 ACCA

内部审计

考虑内部审计（保监）函数作为控制控制用于制造意义的方式，这个话题出现在小。新星特点在纸小研究指南一节中的内部控制–专门审查内部控制，审计和遵守公司治理–但你会发现它是中提到的几乎所有的章节一个.想想如何话题控制时，小覆盖板纸导演。这是最好的做法，董事会应保持良好的风险管理和内部控制系统”和“应建立正式的和透明的安排考虑他们应该如何运用公司报告和风险管理和内部控制原则（英国公司)

Internal audit
Thinking about the internal audit (IA) function as the control of controls is useful for making sense of the way in which the topic appears in Paper P1. IA features in the Paper P1 Study Guide in the section on internal control and review – specifically internal control, audit and compliance in corporate
governance – but you will find it mentioned in almost all the chapters of a Paper P1 study text.

Think about how the topic of control arises when Paper P1 covers the board of directors. It is best practice that ‘the board should maintain sound risk
management and internal control systems’ and ‘should establish formal and transparent arrangements for considering how they should apply the corporate reporting and risk management and internal control principles’ (UK Corporate Governance Code). The detailed provisions of the code then specify that there should be an audit committee that ‘review[s] the company’s internal control and risk management systems’ and ‘should monitor and review the effectiveness of the internal audit activities’.