Part I - The Internal Audit Activity's 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 IIA′s Attribute Standards
(15-25percent) （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/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.
理解機構(gòu)的獨立性。
2)Recognize the importance of organizational independence.
認(rèn)識機構(gòu)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)部審計機構(gòu)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.
制定政策以增強客觀性。
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 that an internal auditor needs to possess.
理解內(nèi)部審計師需要具備的知識、技能和勝任能力。
b.Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity.
識別內(nèi)部審計機構(gòu)履行其職責(zé)所必要的知識、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)部審計機構(gòu)整體所需的知識、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.
促進內(nèi)部審計活動的質(zhì)量保證與改進。

a.Establish and maintain a quality assurance and improvement program.
建立和保持質(zhì)量保證與改進程序。
b.Monitor the effectiveness of the quality assurance and improvement program.
監(jiān)督質(zhì)量保證與改進程序的效果。
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.
遵守國際內(nèi)部審計師協(xié)會的《職業(yè)道德規(guī)范》，并加強其遵循程度。