《內(nèi)部審計(jì)在治理、風(fēng)險(xiǎn)和控制中的作用》考試大綱

《《內(nèi)部審計(jì)在治理、風(fēng)險(xiǎn)和控制中的作用》考試大綱》由會(huì)員分享，可在線(xiàn)閱讀，更多相關(guān)《《內(nèi)部審計(jì)在治理、風(fēng)險(xiǎn)和控制中的作用》考試大綱（6頁(yè)珍藏版）》請(qǐng)?jiān)谘b配圖網(wǎng)上搜索。

1、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 responsibility of the internal audit activ

2、ity.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/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(shū)面形式記錄并獲得批準(zhǔn)。b.Determine if purpose， authority， and responsibility of internal audit activity are communicated to engagement clients.確定內(nèi)部審計(jì)的宗旨、權(quán)力和職

3、責(zé)是否通報(bào)審計(jì)業(yè)務(wù)客戶(hù)。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.理解機(jī)構(gòu)的獨(dú)立性。2）Recognize the importance of organi

4、zational independence.認(rèn)識(shí)機(jī)構(gòu)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)機(jī)構(gòu)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.制定政策以增強(qiáng)客觀性。2）Assess individual objectivity.評(píng)估個(gè)人的客觀性。3）Maintain individu

5、al 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， and competencies that an internal auditor needs to posse

6、ss.理解內(nèi)部審計(jì)師需要具備的知識(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)別內(nèi)部審計(jì)機(jī)構(gòu)履行其職責(zé)所必要的知識(shí)、技能和勝任能力。4.Develop and/or procure necessary knowledge， skills and competencies collectively required by internal audit activity.開(kāi)發(fā)和/

7、或取得內(nèi)部審計(jì)機(jī)構(gòu)整體所需的知識(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(zhuān)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(zhuān)業(yè)發(fā)展計(jì)劃。b.Enhance individual competency through continuing professio

8、nal development.通過(guò)持續(xù)專(zhuān)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 program.監(jiān)督質(zhì)量保證與改進(jìn)程序的效果。c

9、.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 by and promote complianc

10、e with the IIA Code of Ethics.遵守國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)的職業(yè)道德規(guī)范，并加強(qiáng)其遵循程度。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 framework to：應(yīng)用評(píng)估風(fēng)

11、險(xiǎn)的框架：a.Identify sources of potential engagements （e.g.， audit universe， management request， regulatory mandate）。識(shí)別潛在審計(jì)業(yè)務(wù)的來(lái)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(lái)源征求潛在審計(jì)業(yè)務(wù)。d.Collect and analyze data on proposed e

12、ngagements.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)行排序和確認(rèn)。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：與各方面協(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 assurance functions （e

13、.g.， health and safety department）。其他內(nèi)部保證部門(mén)（如，健康和安全部門(mén)）。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(guò)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 Internal Audit Activit

14、ys 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 indicators to board on a

15、regular basis.定期向董事會(huì)報(bào)告主要業(yè)績(jī)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(kāi)展全公司的風(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)機(jī)構(gòu)在組織風(fēng)險(xiǎn)管理框架中的定位。8.Monitor compliance wit

16、h the corporate code of conduct/business practices.監(jiān)督公司對(duì)行為規(guī)范和商業(yè)慣例的遵循程度。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 ethical climate

17、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)估特定領(lǐng)域政策的遵循程度（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)告管理層對(duì)法規(guī)監(jiān)管機(jī)構(gòu)檢查結(jié)果的落實(shí)

18、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)的充分性和公司目標(biāo)的實(shí)現(xiàn)情況。18.Support a culture of fraud awareness and encourage the reporting of improprietie

19、s.樹(shù)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)有關(guān)道德規(guī)范/合規(guī)性的投訴進(jìn)行調(diào)查并提出解決辦法。b.Determine disposition of ethics

20、violations.確定對(duì)違反道德規(guī)范的處理。c.Foster healthy ethical climate.培養(yǎng)健康的道德氛圍。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 framework.建立和實(shí)施一個(gè)全組

21、織的風(fēng)險(xiǎn)和控制框架。b.Coordinate enterprise-wide risk assessment.協(xié)調(diào)全公司的風(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)劃程序。3.Privacy：隱私：a.Determine privacy vulnerabilities.確定隱私方面的薄弱環(huán)節(jié)。b.Report on compliance.報(bào)告合規(guī)情況。4.Information or physical

22、 security：信息或物理安全：a.Determine security vulnerabilities.確定安全方面的薄弱環(huán)節(jié)。b.Determine disposition of security violations.確定對(duì)違反安全規(guī)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）公司治理原則（要求

23、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)險(xiǎn)/控制內(nèi)容

24、（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 （preventi

25、ve， detective， input， output） （Proficiency Level）?？刂祁?lèi)型（預(yù)防型、檢查型、輸入、輸出）（要求熟練掌握）。F.Plan Engagements（1525 percent） （Proficiency Level）策劃審計(jì)業(yè)務(wù)（15%25%）（要求熟練掌握）1.Initiate preliminary communication with engagement client.開(kāi)展與審計(jì)業(yè)務(wù)客戶(hù)的初步溝通。2.Conduct a preliminary survey of the area of engagement.對(duì)審計(jì)業(yè)務(wù)領(lǐng)域?qū)嵤┏醪秸{(diào)查。a.

26、Obtain input from engagement client.從審計(jì)業(yè)務(wù)客戶(hù)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 risk as

27、sessment 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.與各方面協(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 engageme

28、nt.建立/完善審計(jì)業(yè)務(wù)目標(biāo)，識(shí)別/確定審計(jì)業(yè)務(wù)范圍。6.Identify or develop criteria for assurance engagements （criteria against which to audit）。識(shí)別或開(kāi)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.在策劃審計(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.理解有關(guān)舞弊的風(fēng)險(xiǎn)因素和危險(xiǎn)信號(hào)

29、。b.Identify common types of fraud associated with the engagement area.識(shí)別與審計(jì)業(yè)務(wù)領(lǐng)域相關(guān)的一般舞弊類(lèi)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)步驟。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。