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 IIA’s Attribute Standards（15 - 25 percent） （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 activity.

　　明確內(nèi)部審計(jì)的宗旨、權(quán)限和職責(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)限和職責(zé)是否清楚地以書面形式記錄/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)限和職責(zé)是否通報(bào)審計(jì)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(jì)的宗旨、權(quán)限和職責(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 organizational 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)部門是否正確設(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

　　制定政策以增進(jìn)客觀性

　　2） Assess individual objectivity

　　評(píng)估個(gè)人的客觀性

　　3） Maintain individual 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 possess.

　　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

　　確定內(nèi)部審計(jì)部門履行內(nèi)部審計(jì)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.

　　開發(fā)和/或取得內(nèi)部審計(jì)部門整體所需要的知識(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)專業(yè)發(fā)展計(jì)劃

　　b. Enhance individual competency through continuing professional development.

　　通過持續(xù)專業(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)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)項(xiàng)目

　　b. Monitor the effectiveness of the quality assurance and improvement program.

　　監(jiān)督質(zhì)量保證與改進(jìn)項(xiàng)目的效果

　　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)項(xiàng)目的結(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 compliance with the IIA Code of Ethics

　　遵守和促進(jìn)對(duì)IIA《道德規(guī)范》的遵守

　　B.Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity （15 - 25 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)重點(diǎn)（15-25%）（要求熟練掌握）