ACCA AA (Audit & Assurance)
Practice Questions (4)- Syllabus Section C
ACCA Audit & Assurance (AA, was F8) Syllabus Sections C is about Internal control while they cover:
1. Internal control systems
2. The use and evaluation of internal control systems by auditors
3. Tests of controls
4. Communication on internal control
5. Internal audit and governance and the differences between external audit and internal audit
6. The scope of the internal audit function, outsourcing and internal audit assignments
Internal control system, test of controls and use of internal control systems in Section C are covered. It is expected to spend approximately 20 minutes to complete.
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