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2014年国际内审师《内部审计基础知识》考试大纲1
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I. Mandatory Guidance (35-45%)
强制性指南(35-45%)
A. Definition of Internal Auditing
内部审计定义
1. Define purpose, authority, and responsibility of the internal audit activity
明确内部审计的宗旨，权力和职责
B. Code of Ethics
职业道德规范
1. Abide by and promote compliance with The IIA Code of Ethics
遵守和促进对国际内部审计师协会(IIA)《职业道德规范》的遵循
C. International Standards
国际标准
1. Comply with The IIA's Attribute Standards
遵守国际内部审计师协会的属性标准
a. Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients
确定内部审计的宗旨、权力和职责是否在审计章程中加以说明，获得董事会批准并通报审计业务客户
b. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity
阐明内部审计的宗旨、权力和职责
2. Maintain independence and objectivity
保持独立性和客观性
a. Foster independence
加强独立性
1. Understand organizational independence
理解内部审计部门在组织上的独立性
2. Recognize the importance of organizational independence
认识内部审计部门在组织上保持独立性的重要性
3. Determine if the internal audit activity is properly aligned to achieve organizational independence
确定内部审计部门是否正确设置以获得其独立性
b. Foster objectivity
加强客观性
1. Establish policies to promote objectivity
制定政策以增进客观性
2. Assess individual objectivity
评估个人的客观性
3. Maintain individual objectivity
保持个人的客观性
4. Recognize and mitigate impairments to independence and objectivity
识别并减轻对独立性和客观性的损害
3. Determine if the required knowledge, skills, and competencies are available
确定是否具备必要的知识、技能和胜任能力
a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess
理解内部审计师需要具备的知识、技能和胜任能力
b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
识别履行内部审计职责所必需的知识、技能和胜任能力
4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity
开发和/或取得内部审计部门整体所需的知识、技能和胜任能力
5. Exercise due professional care
运用应有的职业审慎
6. Promote continuing professional development
促进持续专业发展
a. Develop and implement a plan for continuing professional development for internal audit staff
为内部审计人员制定并实施持续专业发展计划
b. Enhance individual competency through continuing professional development
通过持续专业发展提高个人能力
7. Promote quality assurance and improvement of the internal audit activity
促进内部审计活动的质量保证与改进
a. Monitor the effectiveness of the quality assurance and improvement program
监督质量保证与改进程序的效果
b. Report the results of the quality assurance and improvement program to the board or other governing body
将质量保证与改进程序的结果报告给董事会或其他治理机构
c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity
实施质量保证程序并建议改善内部审计业绩
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