2011年《內(nèi)部審計在治理、風(fēng)險和控制中的作用》考試大綱

TopS大家網(wǎng)5 / 6聲明：本資料由大家論壇國際注冊內(nèi)部審計師考試專區(qū)內(nèi)部審計在治理、風(fēng)險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)部審計在治理、風(fēng)險和控制中的作用A.Comply With the IIAs Attribute Standards（1525percent） （Proficiency Level）遵守國際內(nèi)部審計師協(xié)會的屬性標(biāo)準(zhǔn)（15%25%）（要求熟練掌握）1.Define purpose， authority， and responsibility of the internal audit activity.明確內(nèi)部審計的宗旨、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 communicated to engagement clients.確定內(nèi)部審計的宗旨、權(quán)力和職責(zé)是否通報審計業(yè)務(wù)客戶。c.Demonstrate an understanding of the purpose， authority， and responsibility of the internal audit activity.闡明內(nèi)部審計的宗旨、權(quán)力和職責(zé)。2.Maintain independence and objectivity.保持獨立性和客觀性。a.Foster independence.加強獨立性。1）Understand organizational independence.理解內(nèi)部審計部門在組織上的獨立性。2）Recognize the importance of organizational independence.認(rèn)識內(nèi)部審計部門在組織上保持獨立性的重要性。3）Determine if the internal audit activity is properly aligned to achieve organizational independence.確定內(nèi)部審計部門是否正確設(shè)置以獲得其獨立性。b.Foster objectivity.加強客觀性。1）Establish policies to promote objectivity.制定政策以增進(jìn)客觀性。2）Assess individual objectivity.評估個人的客觀性。3）Maintain individual objectivity.保持個人的客觀性。4）Recognize and mitigate impairments to independence and objectivity.識別和減輕對獨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、技能和勝任能力。a.Understand the knowledge， skills， and competencies are available.理解是否具備必要的知識、技能和勝任能力。b.Identify the knowledge， skills， and competencies required to fulfill the responsibilities of the internal audit activity.識別履行內(nèi)部審計職責(zé)所必需的知識、技能和勝任能力。4.Develop and/or procure necessary knowledge， skills and competencies collectively required by internal audit activity.開發(fā)和/或取得內(nèi)部審計部門整體所必需的知識、技能和勝任能力。5.Exercise due professional care.運用應(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)部審計人員制定并實施持續(xù)專業(yè)發(fā)展計劃。b.Enhance individual competency through continuing professional development.通過持續(xù)專業(yè)發(fā)展提高個人能力。7.Promote quality assurance and improvement of the internal audit activity.促進(jìn)內(nèi)部審計活動的質(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.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)果報告董事會或其他治理機構(gòu)。d.Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.實施質(zhì)量保證程序并建議改善內(nèi)部審計業(yè)績。8.Abide by and promote compliance with the IIA Code of Ethics.遵守和促進(jìn)對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)險為基礎(chǔ)制定計劃，確定內(nèi)部審計活動的優(yōu)先次序（15%25%）（要求熟練掌握）1.Establish a framework for assessing risk.建立評估風(fēng)險的框架。2.Use the framework to：應(yīng)用評估風(fēng)險的框架：a.Identify sources of potential engagements （e.g.， audit universe， management request， regulatory mandate）。確定潛在審計業(yè)務(wù)的來源（如審計域、管理層的要求、法規(guī)要求）。b.Assess organization-wide risk.評估全組織范圍內(nèi)的風(fēng)險。c.Solicit potential engagement topics from various sources.從不同來源尋求潛在審計業(yè)務(wù)。d.Collect and analyze data on proposed engagements.收集和分析擬審計業(yè)務(wù)的資料。e.Rank and validate risk priorities.對風(fēng)險高低進(jìn)行評分和證實。3.Identify internal audit resource requirements.識別內(nèi)部審計資源需求。4.Coordinate the internal audit activitys efforts with：與以下方面協(xié)調(diào)內(nèi)部審計工作：a.External auditor.外部審計師b.Regulatory oversight bodies.法規(guī)監(jiān)管機構(gòu)c.Other internal assurance 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：選擇審計業(yè)務(wù)：a.Participate in the engagement selection process.參與審計業(yè)務(wù)選擇過程。b.Select engagements.選擇審計業(yè)務(wù)。c.Communicate and obtain approval of the engagement plan from board.與董事會溝通以獲得其對審計業(yè)務(wù)計劃的批準(zhǔn)。C.Understand the Internal Audit Activitys Role in Organizational Governance（1020 percent） （Proficiency Level）理解內(nèi)部審計在公司治理中的作用（10%20%）（要求熟練掌握）1.Obtain boards approval of audit charter.獲得董事會對內(nèi)部審計章程的批準(zhǔn)。2.Communicate plan of engagements.溝通審計業(yè)務(wù)計劃。3.Report significant audit issues.報告重大審計事項。4.Communicate key performance indicators to board on a regular basis.定期向董事會報告關(guān)鍵績效指標(biāo)。5.Discuss areas of significant risk.討論重大風(fēng)險領(lǐng)域。6.Support board in enterprise-wide risk assessment.支持董事會開展全面的風(fēng)險評估。7.Review positioning of the internal audit function within the risk management framework within the organization.檢查內(nèi)部審計部門在組織內(nèi)風(fēng)險管理框架中的定位。8.Monitor 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)助董事會評估外部審計師的獨立性。11.Assess ethical climate of the board.評估董事會的道德氛圍。12.Assess ethical climate of the organization.評估組織的道德氛圍。13.Assess compliance with policies in specific areas （e.g.， derivatives）.評估在特定領(lǐng)域遵守政策的程度（如衍生產(chǎn)品）。14.Assess organizations reporting mechanism to the board.評估組織向董事會報告的機制。15.Conduct follow-up and report on management response to regulatory body reviews.跟蹤并報告管理層對法規(guī)監(jiān)管機構(gòu)檢查結(jié)果的落實情況。16.Conduct follow-up and report on management response to external audit.跟蹤并報告管理層對外部審計結(jié)果的落實情況。17.Assess the adequacy of the performance measurement system， achievement of corporate objective.評估業(yè)績測評系統(tǒng)的充分性和整體目標(biāo)的實現(xiàn)情況。18.Support a culture of fraud awareness and encourage the reporting of improprieties.樹立舞弊防范意識，鼓勵報告不正當(dāng)?shù)男袨椤.Perform Other Internal Audit Roles and Responsibilities（010 percent） （Proficiency Level）執(zhí)行其他內(nèi)部審計任務(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 disposition 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)營行為政策（如利益沖突）。e.Report on compliance.報告合規(guī)情況。2.Risk management：風(fēng)險管理：a.Develop and implement an organization-wide risk and control framework.建立和實施一個全組織的風(fēng)險和控制框架。b.Coordinate enterprise-wide risk assessment.協(xié)調(diào)全面風(fēng)險評估。c.Report corporate risk assessment to broad.向董事會報告公司的風(fēng)險評估情況。d.Review business continuity planning process.檢查經(jīng)營持續(xù)性計劃過程。3.Privacy：隱私：a.Determine privacy vulnerabilities.確定隱私的薄弱環(huán)節(jié)。b.Report on compliance.報告合規(guī)情況。4.Information or physical 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.報告合規(guī)情況。E.Governance， Risk， and Control Knowledge Elements（1525 percent）治理、風(fēng)險和控制知識要點（15%25%）1.Corporate governance principles（Awareness Level）公司治理原則（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)險的詞匯和概念（要求熟練掌握）。4.Risk management techniques（Proficiency Level）。風(fēng)險管理技術(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/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/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 （preventive， 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）計劃審計業(yè)務(wù)（15%25%）（要求熟練掌握）1.Initiate preliminary communication with engagement client.開展與審計業(yè)務(wù)客戶的初步溝通。2.Conduct a preliminary survey of the area of engagement.對審計業(yè)務(wù)范圍實施初步調(diào)查。a.Obtain input from engagement client.從審計業(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.實施面談。e.Review prior audit reports and other relevant documentation.查閱以前的審計報告和其他相關(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 assessment of the area （prioritize or evaluate risk/control factors）。完成相關(guān)領(lǐng)域的詳細(xì)風(fēng)險評估（對風(fēng)險/控制因素進(jìn)行優(yōu)先排序或評估）。4.Coordinate audit engagement efforts with.與以下方面協(xié)調(diào)審計業(yè)務(wù)工作：a.External auditor.外部審計師b.Regulatory oversight bodies.法規(guī)監(jiān)管機構(gòu)5.Establish/refine engagement objectives and identify/finalize the scope of engagement.建立/完善審計業(yè)務(wù)的目標(biāo)，識別/確定審計業(yè)務(wù)的范圍。6.Identify or develop criteria for assurance engagements （criteria against which to audit）。識別或開發(fā)確認(rèn)業(yè)務(wù)的標(biāo)準(zhǔn)（審計所依照的標(biāo)準(zhǔn)）。7.Consider the potential for fraud when planning an engagement.在計劃審計業(yè)務(wù)時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)險因素和危險信號。b.Identify common types of fraud associated with the engagement area.識別與審計業(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.在實施審計業(yè)務(wù)時，確定是否需要對舞弊的風(fēng)險進(jìn)行特殊考慮。8.Determine engagement procedures.確定審計業(yè)務(wù)程序。9.Determine the level of staff and resources needed for the engagement.確定審計業(yè)務(wù)所需的人員水平和資源。10.Establish adequate planning and supervision of the engagement.建立對審計業(yè)務(wù)充分的計劃和監(jiān)督。11.Prepare engagement work program.編制審計業(yè)務(wù)工作方案。更多精品在大家！大家學(xué)習(xí)網(wǎng)