NO.PZ2022122201000020
问题如下：
Which of the following is true regarding internalaudit?
选项：
A.Its function is to check controls, it does not existin all companies
B.Its function is to check financialstatements, it is mandatory in every company
C.Its function is to check financial statements, it doesnot exist in all companies
D.Its function is to check controls, it is mandatory inevery company
解释：
虽然所有的大公司都可能有内部审计功能，但在较小的公司中往往不存在，并不是每个公司都有内部审计功能。内部审计的作用是检查公司内部的控制是否设计和有效运行。B和C选项都是错误的，检查财务报表是外部审计的一项工作。
control和financial statements区别？ 每个公司都有financial statements'?
