今天上海财经大学ACCA小编给大家带来了ACCA F8测试题：Internal audit，做完后可以对照答案解析。

 

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.