每日一练丨ACCA F8每日一练测试题:Internal audit中国ACCA考试网
ACCA作者 编者: Pass_ACCA 预计阅读时间: 4分钟 ACCA发布时间 发布时间:2017-05-12

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今天给大家带来的每日一练,是来ACCA F8测试题:Internal audit,记得做完在下拉看答案哦~

Question:Which of the following statements are true in respect of the responsibilities of internal and external auditors?
 
Internal and external auditors:
 
A.Must be independent of the company.
 
B.Owe a duty of confidentiality to the company.
 
C.Are both accountable to the shareholders of the company.
 
D.Should be competent to perform their work.
 
E.Are both accountable to the management of the company.
 

 
The correct answer is:B
 
解析:Internal auditors are accountable to the management of the company,external auditors are accountable to the shareholders of the company.External auditors must be independent of the company reported on,and whilst internal auditors should be independent of the functions that they report on within the company,they cannot be independent of the company itself.
 
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