備考ACCA考試對學員來說，要掌握ACCA教材的內容很關鍵。但是對于基礎較弱的學員來說，若是能夠從ACCA財經詞匯學習，能較快的掌握ACCA考試的內容。ACCA考試Internal auditing是考點嗎？需要掌握哪些內容？

Is an independent activity, established by management to examine and evaluate the organisation's risk management processes and system of control, and to make recommendations for the achievement of company objectives.

1、Scope of internal audit

Reviewing internal controls and financial reports

Reviewing risk management systems

Carrying out special assignment (invest fraud)

Conducting operational reviews

2、Audit committe

Sets the work agenda for internal audit

Receives internal audit reports

Has a "voice" at main board level

Is able to ensure the internal audit is properly resourced

ACCA智播課主要是搭載智能學習系統，增加沖刺階段的直播授課，雙模式學習。基礎階段利用智能平臺鞏固學習，夯實專業基礎；沖刺直播階段，重點突出，難點講解，快速掌握重難點知識和題型解法，有效提分。

ACCA網課的學習是幫助學員梳理ACCA考試的重難點。融躍ACCA智播課課程適合所有學員去學習，知識點的講解、ACCA考試答疑服務、ACCA題庫練習及考前題情分析等，讓學員在考試中更有把握，信心十足。

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