ACCA考試 Responsibility
　　Management responsibility
　　1. Corporate governance
　　A company’s board of directors is responsible for operating the company in the interests of shareholders and other stakeholders.
　　To do this it needs to ensure that all the mechanisms for good corporate governance are in place.
　　2. Financial reporting
　　Management is responsible for preparing F/S which give a true and fair view of the company’s results for the period under review and its financial position at the year end.
　　In order to do this directors are required to:
　　Select suitable accounting policies and apply them consistently.
　　Make judgments and estimates that are reasonable and prudent.
　　Design and implement internal controls relevant to the preparation of F/S and to prevent and detect fraud or error.
　　Responsibilities of internal auditors
　　ISA 610 Considering the work of internal audit gives the main activities of the internal audit function as:
　　Monitoring of internal control;
　　Examination of financial and operating information;
　　Review of the economy, efficiency and effectiveness of operations;
　　Review of compliance with laws, regulations and other external requirements and management policies.
　　As assurance professionals, internal auditors are responsible for conducting their work bearing in mind the requirements for:
　　Independence;
　　Objectivity;
　　Compliance with ethical rules

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