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1、2007CIA考试大纲：内部审计在治理、风险 和控制中的作用-国际内审师PartI - The Internal Audit Activity s Role inGovernance, Risk, and Control第一部分：内部审计在治理、风险和控制中的作用A.ComplyWiththeIIA sAttributeStandards(15-25percent)(ProficiencyLevel)遵守国际内部审计师协会的属性标准(15%25%)(要求熟练掌握)1. Definepurpose,authority,andresponsibilityoftheinternalauditacti
2、vity.明确内部审计的宗旨、权力和职责。a.Determineifpurpose,authority,andresponsibilityofinternalauditactivityareclearlydocumented/approved.确定内部审计的宗旨、权力和职责是否清楚地以书面形式记 录弁获得批准。b.Determineifpurpose,authority,andresponsibilityofinternalauditactivityarecommunicatedtoengagementclients.确定内部审计的宗旨、权力和职责是否通报审计业务客户c.Demonstrate
3、anunderstandingofthepurpose,authority,andresponsibilityoftheinternalauditactivity.阐明内部审计的宗旨、权力和职责。2. Maintainindependence andobjectivity.保持独立性和客观性。a.Foster independence.加强独立性。1)Understand organizational independence.理解机构的独立性。2)Recognizetheimportanceoforganizationalindependence.认识机构独立性的重要性。3)Determin
4、eiftheinternalauditactivityisproperlyalignedtoachieveorganizationalindependence.确定内部审计机构是否正确设置以获得其独立性Ob.Fosterobjectivity.加强客观性。1)Establishpoliciestopromoteobjectivity.制定政策以增强客观性。2)Assessindividualobjectivity.评估个人的客观性。3)Maintainindividualobjectivity.保持个人的客观性。4)Recognizeandmitigateimpairmentstoindepe
5、ndenceandobjectivity.识别和减轻对独立性和客观性的损害。3. Determineiftherequiredknowledge,skills,andcompetenciesareavailable.确定是否具备必要的知识、技能和胜任能力。a.Understandtheknowledge,skills,andcompetenciesthataninternalauditorneedstopossess.理解内部审计师需要具备的知识、技能和胜任能力。b.Identifytheknowledge,skills,andcompetenciesrequiredtofulfillther
6、esponsibilitiesoftheinternalauditactivity.技能和胜任能识别内部审计机构履行其职责所必要的知识、力。4. Developand/orprocurenecessaryknowledge,skillsandcompetenciescollectivelyrequiredbyinternalauditactivity.开发和/或取得内部审计机构整体所需的知识、技能和胜任 能力。5. Exercisedueprofessionalcare.运用应有的职业审慎。6. Promotecontinuing professional development.促进持续专业
7、发展。a.Developandimplementaplanforcontinuingprofessionaldevelopmentforinternalauditstaff.为内部审计人员制定弁实施持续专业发展计划。b.Enhanceindividualcompetencythroughcontinuingprofessionaldevelopment.通过持续专业发展提高个人能力。7. Promotequalityassuranceandimprovementoftheinternalauditactivity.促进内部审计活动的质量保证与改进a.Establishandmaintainaq
8、ualityassuranceandimprovementprogram.建立和保持质量保证与改进程序。b.Monitortheeffectivenessofthequalityassuranceandimprovementprogram.监督质量保证与改进程序的效果。c.Reporttheresultsofthequalityassuranceandimprovementprogramtotheboardorothergoverningbody.将质量保证与改进程序的结果报告董事会或其他治理机构Od.Conductqualityassuranceproceduresandrecommendimprovementstotheperformanceoftheinternalauditactivity.实施质量保证程序弁建议改善内部审计业绩。8.AbidebyandpromotecompliancewiththeIIACodeofEthics.遵守国际内部审计师协会的职业道德规范，弁加强其遵 循程度。123456