第二部分–實(shí)施內(nèi)部審計(jì)業(yè)務(wù)
A. Conduct Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施內(nèi)部審計(jì)業(yè)務(wù)(25– 35%) (要求熟練掌握)
1. Research and apply appropriate standards:
研究和采用適當(dāng)?shù)臉?biāo)準(zhǔn)
a. IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA專業(yè)實(shí)務(wù)框架(如,《職業(yè)道德規(guī)范》、《標(biāo)準(zhǔn)》、《實(shí)務(wù)公告》)
b. Other professional., legal, and regulatory standards
其他專業(yè)的、法律的和法規(guī)的標(biāo)準(zhǔn)
2. Maintain awareness of potential for fraud when conducting an engagement
在實(shí)施審計(jì)業(yè)務(wù)時(shí)要保持防范潛在舞弊的意識(shí)
a. Notice indicators or symptoms of fraud
注意舞弊的跡象和征兆
b. Design appropriate engagement steps to address significant risk of fraud
設(shè)計(jì)適當(dāng)?shù)膶徲?jì)業(yè)務(wù)步驟以應(yīng)對(duì)重大的舞弊風(fēng)險(xiǎn)
c. Employ audit tests to detect fraud
采用審計(jì)測(cè)試以發(fā)現(xiàn)舞弊
d. Determine if any suspected fraud merits investigation
確定是否應(yīng)該對(duì)任何可疑的舞弊進(jìn)行調(diào)查
3. Collect data.
收集數(shù)據(jù)
4. Evaluate the relevance, sufficiency, and competence of evidence.
評(píng)估證據(jù)的相關(guān)性、充分性和適當(dāng)性
5. Analyze and interpret data.
分析和解釋數(shù)據(jù)
6. Develop workpapers.
編制審計(jì)工作底稿
7. Review workpapers.
復(fù)核審計(jì)工作底稿
8. Communicate interim progress.
溝通中期進(jìn)展情況
9. Draw conclusions.
得出結(jié)論
10. Develop recommendations when appropriate.
在適當(dāng)?shù)臅r(shí)候編制建議書
11. Report engagement results
報(bào)告審計(jì)業(yè)務(wù)結(jié)果
a. Conduct exit conference
召開退出會(huì)議
b. Prepare report or other communication
編制審計(jì)報(bào)告或其他溝通文件
c. Approve engagement report
批準(zhǔn)審計(jì)業(yè)務(wù)報(bào)告
d. Determine distribution of report
確定審計(jì)報(bào)告的分發(fā)
e. Obtain management response to report
取得管理層對(duì)報(bào)告的反饋意見
12. Conduct client satisfaction survey.
實(shí)施顧客滿意度調(diào)查
13. Complete performance appraisals of engagement staff.
完成審計(jì)業(yè)務(wù)人員的業(yè)績(jī)?cè)u(píng)價(jià)
B. Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施具體審計(jì)業(yè)務(wù)(25 - 35 %)(要求熟練掌握)
1. Conduct assurance engagements.
實(shí)施保證業(yè)務(wù)
a. Fraud investigation.
舞弊調(diào)查
1) Determine appropriate parties to be involved with investiagion
確定調(diào)查的適當(dāng)對(duì)象
2) Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)
證實(shí)舞弊事實(shí)和程度(如,面談、訊問和數(shù)據(jù)分析)
3) Report outcomes to apprpriate parties
向適當(dāng)方面報(bào)告結(jié)果
4) Complete a process review to improve controls to prevent fraud and recommend changes
對(duì)過程進(jìn)行檢查以改善預(yù)防舞弊的控制,并提出改進(jìn)建議。
b. Risk and control self-assessment
風(fēng)險(xiǎn)和控制自我評(píng)價(jià)
1) Facilitated approach
促進(jìn)方法
。╝) Client-facilitated
審計(jì)業(yè)務(wù)客戶自我促進(jìn)
。╞) Audit-facilitated
審計(jì)促進(jìn)
2) Questionnaire approach
調(diào)查問卷方法
3) Self-certification approach
自我認(rèn)證方法
c. Audits of third parties and contract auditing.
第三方審計(jì)和合同審計(jì)
d. Quality audit engagements.
質(zhì)量審計(jì)業(yè)務(wù)
e. Due diligence audit engagements.
盡職調(diào)查審計(jì)業(yè)務(wù)
f. Security audit engagements.
安全審計(jì)業(yè)務(wù)
g. Privacy audit engagements.
保密審計(jì)業(yè)務(wù)
h. Performance (key performance indicators) audit engagements
績(jī)效(主要業(yè)績(jī)指標(biāo))審計(jì)業(yè)務(wù)
i. Operational (efficiency and effectiveness) audit engagements
經(jīng)營(yíng)(效率和效果)審計(jì)業(yè)務(wù)
j. Financial audit engagements.
財(cái)務(wù)審計(jì)業(yè)務(wù)
k. Compliance audit engagements.
合規(guī)性審計(jì)業(yè)務(wù)
l. Information technology (IT) audit engagements.
信息技術(shù)(IT)審計(jì)業(yè)務(wù)
1) Operating systems
操作系統(tǒng)
。╝) Mainframe
大型機(jī)
(b) Workstations
工作站
。╟) Server
服務(wù)器
2) Application development
應(yīng)用軟件開發(fā)
。╝) Application authentication
應(yīng)用軟件認(rèn)證
。╞) Systems development methodology
系統(tǒng)開發(fā)方法學(xué)
。╟) Change control
變動(dòng)控制
。╠) End user computing
終端用戶計(jì)算
3) Data and network communications
數(shù)據(jù)和網(wǎng)絡(luò)通訊
4) Voice communications
語(yǔ)音通訊
5) System security (e.g., firewalls, access control)
系統(tǒng)安全(如,防火墻、訪問控制)
6) Contingency planning
應(yīng)急計(jì)劃
7) Databases
數(shù)據(jù)庫(kù)
8) Data center operations
數(shù)據(jù)中心運(yùn)行
9) Web infrastructure
網(wǎng)絡(luò)基礎(chǔ)設(shè)施
10) Software licensing
軟件許可
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