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Hi, sitting AA and I found this technical article. I think it may be more relevant to AAA. Do we need to know the process of obtaining direct assistance from internal audit?
The articles that are considered relevant by ACCA’s qualification team are those that are listed on the technical articles page https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles.html
This list does include the “Using the work of internal auditors” article – that said, I agree with you that “direct assistance” is not specifically mentioned in AA and certainly any “controversy” is only relevant to AAA. Also, this article is not written by “a member of the examining team”.
So I think you are pretty safe to ignore it.