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1、TopS大家網(wǎng)5 / 6聲明：本資料由大家論壇國(guó)際注冊(cè)內(nèi)部審計(jì)師考試專區(qū)內(nèi)部審計(jì)在治理、風(fēng)險(xiǎn)和控制中的作用考試大綱Part I - The Internal Audit Activitys Role in Governance， Risk， and Control第一部分：內(nèi)部審計(jì)在治理、風(fēng)險(xiǎn)和控制中的作用A.Comply With the IIAs Attribute Standards（1525percent） （Proficiency Level）遵守國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)的屬性標(biāo)準(zhǔn)（15%25%）（要求熟練掌握）1.Define purpose， authority， and respon
2、sibility of the internal audit activity.明確內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)。a.Determine if purpose， authority， and responsibility of internal audit activity are clearly documented and approved.確定內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)是否清楚地以書面形式記錄并獲得批準(zhǔn)。b.Determine if purpose， authority， and responsibility of internal audit activity are communica
3、ted to engagement clients.確定內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)是否通報(bào)審計(jì)業(yè)務(wù)客戶。c.Demonstrate an understanding of the purpose， authority， and responsibility of the internal audit activity.闡明內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)。2.Maintain independence and objectivity.保持獨(dú)立性和客觀性。a.Foster independence.加強(qiáng)獨(dú)立性。1）Understand organizational independence.理解內(nèi)部審
4、計(jì)部門在組織上的獨(dú)立性。2）Recognize the importance of organizational independence.認(rèn)識(shí)內(nèi)部審計(jì)部門在組織上保持獨(dú)立性的重要性。3）Determine if the internal audit activity is properly aligned to achieve organizational independence.確定內(nèi)部審計(jì)部門是否正確設(shè)置以獲得其獨(dú)立性。b.Foster objectivity.加強(qiáng)客觀性。1）Establish policies to promote objectivity.制定政策以增進(jìn)客觀性。2）
5、Assess individual objectivity.評(píng)估個(gè)人的客觀性。3）Maintain individual objectivity.保持個(gè)人的客觀性。4）Recognize and mitigate impairments to independence and objectivity.識(shí)別和減輕對(duì)獨(dú)立性和客觀性的損害。3.Determine if the required knowledge， skills， and competencies are available.確定是否具備必要的知識(shí)、技能和勝任能力。a.Understand the knowledge， skills
6、， and competencies are available.理解是否具備必要的知識(shí)、技能和勝任能力。b.Identify the knowledge， skills， and competencies required to fulfill the responsibilities of the internal audit activity.識(shí)別履行內(nèi)部審計(jì)職責(zé)所必需的知識(shí)、技能和勝任能力。4.Develop and/or procure necessary knowledge， skills and competencies collectively required by inte
7、rnal audit activity.開發(fā)和/或取得內(nèi)部審計(jì)部門整體所必需的知識(shí)、技能和勝任能力。5.Exercise due professional care.運(yùn)用應(yīng)有的職業(yè)審慎。6.Promote continuing professional development.促進(jìn)持續(xù)專業(yè)發(fā)展。a.Develop and implement a plan for continuing professional development for internal audit staff.為內(nèi)部審計(jì)人員制定并實(shí)施持續(xù)專業(yè)發(fā)展計(jì)劃。b.Enhance individual competency thr
8、ough continuing professional development.通過持續(xù)專業(yè)發(fā)展提高個(gè)人能力。7.Promote quality assurance and improvement of the internal audit activity.促進(jìn)內(nèi)部審計(jì)活動(dòng)的質(zhì)量保證與改進(jìn)。a.Establish and maintain a quality assurance and improvement program.建立和保持質(zhì)量保證與改進(jìn)程序。b.Monitor the effectiveness of the quality assurance and improvement
9、 program.監(jiān)督質(zhì)量保證與改進(jìn)程序的效果。c.Report the results of the quality assurance and improvement program to the board or other governing body.將質(zhì)量保證與改進(jìn)程序的結(jié)果報(bào)告董事會(huì)或其他治理機(jī)構(gòu)。d.Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.實(shí)施質(zhì)量保證程序并建議改善內(nèi)部審計(jì)業(yè)績(jī)。8.Abide
10、 by and promote compliance with the IIA Code of Ethics.遵守和促進(jìn)對(duì)IIA職業(yè)道德規(guī)范的遵循。B.Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity（1525 percent） （Proficiency Level）以風(fēng)險(xiǎn)為基礎(chǔ)制定計(jì)劃，確定內(nèi)部審計(jì)活動(dòng)的優(yōu)先次序（15%25%）（要求熟練掌握）1.Establish a framework for assessing risk.建立評(píng)估風(fēng)險(xiǎn)的框架。2.Use the f
11、ramework to：應(yīng)用評(píng)估風(fēng)險(xiǎn)的框架：a.Identify sources of potential engagements （e.g.， audit universe， management request， regulatory mandate）。確定潛在審計(jì)業(yè)務(wù)的來源（如審計(jì)域、管理層的要求、法規(guī)要求）。b.Assess organization-wide risk.評(píng)估全組織范圍內(nèi)的風(fēng)險(xiǎn)。c.Solicit potential engagement topics from various sources.從不同來源尋求潛在審計(jì)業(yè)務(wù)。d.Collect and analyze da
12、ta on proposed engagements.收集和分析擬審計(jì)業(yè)務(wù)的資料。e.Rank and validate risk priorities.對(duì)風(fēng)險(xiǎn)高低進(jìn)行評(píng)分和證實(shí)。3.Identify internal audit resource requirements.識(shí)別內(nèi)部審計(jì)資源需求。4.Coordinate the internal audit activitys efforts with：與以下方面協(xié)調(diào)內(nèi)部審計(jì)工作：a.External auditor.外部審計(jì)師b.Regulatory oversight bodies.法規(guī)監(jiān)管機(jī)構(gòu)c.Other internal assur
13、ance functions （e.g.， health and safety department）。其他內(nèi)部保證部門（如健康和安全部門）。5.Select engagements：選擇審計(jì)業(yè)務(wù)：a.Participate in the engagement selection process.參與審計(jì)業(yè)務(wù)選擇過程。b.Select engagements.選擇審計(jì)業(yè)務(wù)。c.Communicate and obtain approval of the engagement plan from board.與董事會(huì)溝通以獲得其對(duì)審計(jì)業(yè)務(wù)計(jì)劃的批準(zhǔn)。C.Understand the Intern
14、al Audit Activitys Role in Organizational Governance（1020 percent） （Proficiency Level）理解內(nèi)部審計(jì)在公司治理中的作用（10%20%）（要求熟練掌握）1.Obtain boards approval of audit charter.獲得董事會(huì)對(duì)內(nèi)部審計(jì)章程的批準(zhǔn)。2.Communicate plan of engagements.溝通審計(jì)業(yè)務(wù)計(jì)劃。3.Report significant audit issues.報(bào)告重大審計(jì)事項(xiàng)。4.Communicate key performance indicator
15、s to board on a regular basis.定期向董事會(huì)報(bào)告關(guān)鍵績(jī)效指標(biāo)。5.Discuss areas of significant risk.討論重大風(fēng)險(xiǎn)領(lǐng)域。6.Support board in enterprise-wide risk assessment.支持董事會(huì)開展全面的風(fēng)險(xiǎn)評(píng)估。7.Review positioning of the internal audit function within the risk management framework within the organization.檢查內(nèi)部審計(jì)部門在組織內(nèi)風(fēng)險(xiǎn)管理框架中的定位。8.Monito
16、r compliance with the corporate code of conduct/business practices.監(jiān)督遵守公司行為規(guī)范和商業(yè)慣例情況。9.Report on the effectiveness of the control framework.報(bào)告控制框架的有效性。10.Assist board in assessing the independence of the external auditor.協(xié)助董事會(huì)評(píng)估外部審計(jì)師的獨(dú)立性。11.Assess ethical climate of the board.評(píng)估董事會(huì)的道德氛圍。12.Assess et
17、hical climate of the organization.評(píng)估組織的道德氛圍。13.Assess compliance with policies in specific areas （e.g.， derivatives）.評(píng)估在特定領(lǐng)域遵守政策的程度（如衍生產(chǎn)品）。14.Assess organizations reporting mechanism to the board.評(píng)估組織向董事會(huì)報(bào)告的機(jī)制。15.Conduct follow-up and report on management response to regulatory body reviews.跟蹤并報(bào)告管理層
18、對(duì)法規(guī)監(jiān)管機(jī)構(gòu)檢查結(jié)果的落實(shí)情況。16.Conduct follow-up and report on management response to external audit.跟蹤并報(bào)告管理層對(duì)外部審計(jì)結(jié)果的落實(shí)情況。17.Assess the adequacy of the performance measurement system， achievement of corporate objective.評(píng)估業(yè)績(jī)測(cè)評(píng)系統(tǒng)的充分性和整體目標(biāo)的實(shí)現(xiàn)情況。18.Support a culture of fraud awareness and encourage the reporting o
19、f improprieties.樹立舞弊防范意識(shí)，鼓勵(lì)報(bào)告不正當(dāng)?shù)男袨?。D.Perform Other Internal Audit Roles and Responsibilities（010 percent） （Proficiency Level）執(zhí)行其他內(nèi)部審計(jì)任務(wù)和職責(zé)（010%）（要求熟練掌握）1.Ethics/compliance：道德規(guī)范/合規(guī)性：a.Investigate and recommend resolution for ethics/compliance complaints.對(duì)道德規(guī)范/合規(guī)情況的投訴進(jìn)行調(diào)查并提出解決辦法。b.Determine dispositi
20、on of ethics violations.確定違反道德規(guī)范的處理。c.Foster healthy ethical climate.培養(yǎng)健康的道德環(huán)境。d.Maintain and administer business conduct policy （e.g.， conflict of interest）。維護(hù)和管理經(jīng)營(yíng)行為政策（如利益沖突）。e.Report on compliance.報(bào)告合規(guī)情況。2.Risk management：風(fēng)險(xiǎn)管理：a.Develop and implement an organization-wide risk and control framewor
21、k.建立和實(shí)施一個(gè)全組織的風(fēng)險(xiǎn)和控制框架。b.Coordinate enterprise-wide risk assessment.協(xié)調(diào)全面風(fēng)險(xiǎn)評(píng)估。c.Report corporate risk assessment to broad.向董事會(huì)報(bào)告公司的風(fēng)險(xiǎn)評(píng)估情況。d.Review business continuity planning process.檢查經(jīng)營(yíng)持續(xù)性計(jì)劃過程。3.Privacy：隱私：a.Determine privacy vulnerabilities.確定隱私的薄弱環(huán)節(jié)。b.Report on compliance.報(bào)告合規(guī)情況。4.Information or p
22、hysical security：信息或物理安全：a.Determine security vulnerabilities.確定安全的薄弱環(huán)節(jié)。b.Determine disposition of security violations.確定違反安全規(guī)行為定的處理。c.Report on compliance.報(bào)告合規(guī)情況。E.Governance， Risk， and Control Knowledge Elements（1525 percent）治理、風(fēng)險(xiǎn)和控制知識(shí)要點(diǎn)（15%25%）1.Corporate governance principles（Awareness Level）公司治
23、理原則（要求了解）。2.Alternative control frameworks（Awareness Level）?？蛇x擇的控制框架（要求了解）。3.Risk vocabulary and concepts（Proficiency Level）。風(fēng)險(xiǎn)的詞匯和概念（要求熟練掌握）。4.Risk management techniques（Proficiency Level）。風(fēng)險(xiǎn)管理技術(shù)（要求熟練掌握）。5.Risk/control implications of different organizational structures（Proficiency Level）。不同組織結(jié)構(gòu)中的風(fēng)
24、險(xiǎn)/控制內(nèi)容（要求熟練掌握）。6.Risk/control implications of different leadership styles（Awareness Level）。不同領(lǐng)導(dǎo)風(fēng)格下的風(fēng)險(xiǎn)/控制內(nèi)容（要求了解）。7.Change management（Awareness Level）。變革管理（要求了解）。8.Conflict management（Awareness Level）。沖突管理（要求了解）。9.Management control techniques（Proficiency Level）。管理控制技術(shù)（要求熟練掌握）。10.Types of control （pr
25、eventive， detective， input， output） （Proficiency Level）?？刂祁愋停A(yù)防型、檢查型、輸入、輸出）（要求熟練掌握）。F.Plan Engagements（1525 percent） （Proficiency Level）計(jì)劃審計(jì)業(yè)務(wù)（15%25%）（要求熟練掌握）1.Initiate preliminary communication with engagement client.開展與審計(jì)業(yè)務(wù)客戶的初步溝通。2.Conduct a preliminary survey of the area of engagement.對(duì)審計(jì)業(yè)務(wù)范圍實(shí)施初
26、步調(diào)查。a.Obtain input from engagement client.從審計(jì)業(yè)務(wù)客戶處獲得信息。b.Perform analytical reviews.進(jìn)行分析性復(fù)核。c.Perform benchmarking.進(jìn)行基準(zhǔn)比較。d.Conduct interviews.實(shí)施面談。e.Review prior audit reports and other relevant documentation.查閱以前的審計(jì)報(bào)告和其他相關(guān)資料。f.Map processes.繪制流程圖。g.Develop Checklists.編制檢查清單。3.Complete a detailed r
27、isk assessment of the area （prioritize or evaluate risk/control factors）。完成相關(guān)領(lǐng)域的詳細(xì)風(fēng)險(xiǎn)評(píng)估（對(duì)風(fēng)險(xiǎn)/控制因素進(jìn)行優(yōu)先排序或評(píng)估）。4.Coordinate audit engagement efforts with.與以下方面協(xié)調(diào)審計(jì)業(yè)務(wù)工作：a.External auditor.外部審計(jì)師b.Regulatory oversight bodies.法規(guī)監(jiān)管機(jī)構(gòu)5.Establish/refine engagement objectives and identify/finalize the scope of e
28、ngagement.建立/完善審計(jì)業(yè)務(wù)的目標(biāo)，識(shí)別/確定審計(jì)業(yè)務(wù)的范圍。6.Identify or develop criteria for assurance engagements （criteria against which to audit）。識(shí)別或開發(fā)確認(rèn)業(yè)務(wù)的標(biāo)準(zhǔn)（審計(jì)所依照的標(biāo)準(zhǔn)）。7.Consider the potential for fraud when planning an engagement.在計(jì)劃審計(jì)業(yè)務(wù)時(shí)考慮舞弊的潛在可能。a.Be knowledgeable of the risk factors and red flags of fraud.理解舞弊的風(fēng)險(xiǎn)
29、因素和危險(xiǎn)信號(hào)。b.Identify common types of fraud associated with the engagement area.識(shí)別與審計(jì)業(yè)務(wù)范圍相關(guān)的一般舞弊類型。c.Determine if risk of fraud requires special consideration when conducting an engagement.在實(shí)施審計(jì)業(yè)務(wù)時(shí)，確定是否需要對(duì)舞弊的風(fēng)險(xiǎn)進(jìn)行特殊考慮。8.Determine engagement procedures.確定審計(jì)業(yè)務(wù)程序。9.Determine the level of staff and resources needed for the engagement.確定審計(jì)業(yè)務(wù)所需的人員水平和資源。10.Establish adequate planning and supervision of the engagement.建立對(duì)審計(jì)業(yè)務(wù)充分的計(jì)劃和監(jiān)督。11.Prepare engagement work program.編制審計(jì)業(yè)務(wù)工作方案。更多精品在大家！大家學(xué)習(xí)網(wǎng)
2011年《內(nèi)部審計(jì)在治理、風(fēng)險(xiǎn)和控制中的作用》考試大綱
