【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Which of the following is NOT an advantage of a company outsourcing its internal audit function?
A There will always be a reduction in costs
B Provides access to specialist skills
C Can provide access to an internal audit team immediately

Answer：

A

 Costs may reduce if the internal audit function is outsourced; however, this would not always be the case as redundancies of the company’s existing internal audit function may increase the overall costs. 

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