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Internal Audit

This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.

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March 30, 2021 at 4:37 pm #615531
james8500
- Topics: 48
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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?

https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/internal-auditors.html

Thanks
March 31, 2021 at 8:05 am #615566
Kim Smith
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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.
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