2006考试大纲 第一部分：内部审计在治理、风险和控制中的作用

Part I - The Internal Audit Activity's Role in Governance, Risk, and Control
第一部分：内部审计在治理、风险和控制中的作用

（注，红色是06年修订部分）

A． COMPLY WITH THE IIA'S ATTRIBUTE STANDARDS (15 - 25 percent) （Proficiency Level）

遵守国际内部审计师协会的属性标准（15-25%）（要求熟练掌握）

1．Define purpose, authority, and responsibility of the internal audit activity.

明确内部审计的宗旨、权限和职责

a. Determine if purpose, authority, and responsibility of internal audit activity are clearly documented/approved.

确定内部审计的宗旨、权限和职责是否清楚地以书面形式记录/获得批准

b. Determine if purpose, authority, and responsibility of internal audit activity are communicated to engagement clients.

确定内部审计的宗旨、权限和职责是否通报审计业务客户

c. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity.

阐明内部审计的宗旨、权限和职责

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
理解机构的独立性

2) Recognize the importance of organizational independence
认识机构独立性的重要性

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
识别和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
确定内部审计部门履行内部审计职责所必要的知识、技能和胜任能力

4．Develop and/or procure necessary knowledge, skills and competencies collectively required by internal audit activity.
开发和/或取得内部审计部门整体所需要的知识、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.
促进内部审计的质量保证与改进

a. Establish and maintain a quality assurance and improvement program.
建立和保持质量保证与改进项目

b. Monitor the effectiveness of the quality assurance and improvement program.
监督质量保证与改进项目的效果

c. Report the results of the quality assurance and improvement program to the board or other governing body.
将质量保证与改进项目的结果报告董事会或其他治理机构

d. 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

8. Abide by and promote compliance with the IIA Code of Ethics

遵守和促进对IIA《道德规范》的遵守

B．Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15 - 25 percent) （Proficiency Level）

以风险为基础制定计划确定内部审计重点（15-25%）（要求熟练掌握）

1．Establish a framework for assessing risk.
建立评估风险的框架

2．Use the framework to:
应用该框架：

a. Identify sources of potential engagements (e.g., audit universe, management request, regulatory mandate)
确认潜在审计业务的来源（如，进行审计域，管理层的要求，法规要求）

b. Assess organization-wide risk
评估组织范围内的风险

c. Solicit potential engagement topics from various sources
从不同来源寻求潜在审计业务

d. Collect and analyze data on proposed engagements
收集和分析拟审计业务的资料

e. Rank and validate risk priorities
对风险高低进行排序和确认

3．Identify internal audit resource requirements
确认内部审计资源需求

4．Coordinate the internal audit activity's efforts with:
与以下方面协调内部审计工作：

a. External auditor
外部审计师

b. Regulatory oversight bodies
法规监督机构

c. Other internal assurance functions (e.g., health and safety department)
其他内部保证部门（如，卫生健康和安全部门）

5．Select engagements.
选择审计业务

a. Participate in the engagement selection process
参与审计业务选择过程

b. Select engagements.
选择审计业务

c. Communicate and obtain approval of the engagement plan from board
与董事会沟通以获得其对审计业务计划的批准

6．Identify scope of engagements.

确定审计业务范围

C．Understand the Internal Audit Activity's Role in Organizational Governance (10 - 20 percent) （Proficiency Level）

理解内部审计在公司治理中的作用（要求熟练掌握）

1．Obtain board's approval of audit charter
获得董事会对审计章程的批准

2．Communicate plan of engagements
沟通审计业务计划

3．Report significant audit issues
报告重大审计事项

4．Communicate key performance indicators to board on a regular basis
定期向董事会报告主要的审计工作业绩指标

5．Discuss areas of significant risk
讨论重大风险领域

6．Support board in enterprise-wide risk assessment
支持董事会开展全公司的风险评估

7．Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计机构在组织内风险管理框架中的定位

8．Monitor compliance with the corporate code of conduct/business practices
监督遵守公司行为规范和商业惯例情况

9．Report on the effectiveness of the control framework
报告控制框架的效果

10．Assist board in assessing the independence of the external auditor
协助董事会评估外部审计师的独立性

11．Assess ethical climate of the board
评估董事会的道德环境

12．Assess ethical climate of the organization
评估组织的道德环境

13．Assess compliance with policies in specific areas (e.g., derivatives)
评估在特定领域遵守政策的情况（如，衍生产品）

14．Assess organization's reporting mechanism to the board
评估组织向董事会报告的机制

15．Conduct follow-up and report on management response to regulatory body reviews
跟踪并报告管理层对法规监督机构检查结果的落实情况

16．Conduct follow-up and report on mangement response to external audit
跟踪并报告管理层对外部审计结果的落实情况

17．Assess the adequacy of the performance measurement system, achievement of corporate objective
评估业绩测评系统的充分性和整体目标的实现情况

18．Support a culture of fraud awareness and encourage the reporting of improprieties

树立舞弊防范意识，鼓励报告不正当的行为

D．Perform Other Internal Audit Roles and Responsibilities (0 - 10 percent) （Proficiency Level）

执行其他内部审计任务和职责（0-10%）（要求熟练掌握）

1．Ethics/compliance

道德规范/合规情况

a. Investigate and recommend resolution for ethics/compliance complaints
对道德规范/合规情况的投诉进行调查并提出解决办法

b. Determine disposition of ethics violations
确定违反道德规范的处理

c. Foster healthy ethical climate
培养健康的道德氛围

d. Maintain and administer business conduct policy (e.g., conflict of interest)
维护和管理业务行为政策（如，利益冲突）

e. Report on compliance
报告合规情况

2．Risk management
风险管理

a. Develop and implement an organization-wide risk and control framework
建立和实施一个全组织的风险和控制框架

b. Coordinate enterprise-wide risk assessment
协调全公司的风险评估

c. Report corporate risk assessment to broad
向董事会报告公司的风险评估

d. Review business continuity planning process
检查经营持续性计划过程

3．Privacy
保密

a. Determine privacy vulnerabilities
确定保密的薄弱环节

b. Report on compliance
报告合规情况

4．Information or physical security
信息或物理安全

a. Determine security vulnerabilities
确定安全的薄弱环节

b. Determine disposition of security violations
确定对违反安全行为的处理

c. Report on compliance

报告合规情况

E．Governance, Risk, and Control Knowledge Elements (15 - 25 percent)

治理，风险，和控制知识要点（15-25%）

1．Corporate governance principles （Awarenss Level）
公司治理的原则（要求了解）

2．Alternative control frameworkse（Awarenss Level）
可选择的控制框架（要求了解）

3．Risk vocabulary and concepts（Proficiency Level）
风险的词汇和概念（要求熟练掌握）

4．Risk management techniques（Proficiency Level）
风险管理技术（要求熟练掌握）

5．Risk/control implications of different organizational structures（Proficiency Level）
不同组织结构中的风险/控制内容（要求熟练掌握）

6．Risk/control implications of different leadership styles（Awareness Level）
不同领导风格下的风险/控制内容

7．Change management（Awareness Level）
变革管理

8．Conflict management（Awareness Level）
冲突管理

9．Management control techniques（Proficiency Level）
管理控制技术

10．Types of control (preventive, detective, input, output) （Proficiency Level）

控制类型（预防型、检查型、输入、输出）

F．Plan Engagements (15 - 25 percent) （Proficiency Level）

策划审计业务（15-25%）

1．Initiate preliminary communication with engagement client
开展与审计业务客户的初步沟通

2．Conduct a preliminary survey of the area of engagement
对审计业务范围实施初步调查

a. Obtain input from engagement client
从审计业务客户处获得信息

b. Perform analytical reviews
进行分析性复核

c. Perform benchmarking
进行基准比较

d. Conduct interviews
实施面谈

e. Review prior audit reports and other relevant documentation
查阅以前的审计报告和其他相关资料

f. Map processes
绘制流程图

g. Develop Checklists
编制检查清单

3．Complete a detailed risk assessment of the area (prioritize or evaluate risk/control factors)
完成相关领域的详细风险评估（对风险/控制因素进行排序或评估）

4．Coordinate audit engagement efforts with
与以下方面协调审计业务工作：

a. External auditor
外部审计师

b. Regulatory oversight bodies
法规监督机构

5．Establish/refine engagement objectives and finalize the scope of engagement.
建立/完善审计业务的目标，确定审计业务的范围

6．Identify or develop criteria for assurance engagements (criteria against which to audit)
确认或开发保证业务的标准（审计所依照的标准）

7．Consider the potential for fraud when planning an engagement
在策划审计业务时考虑舞弊的潜在可能

a. Be knowledgeable of the risk factors and red flags of fraud
理解舞弊的风险因素和危险信号

b. Identify common types of fraud associated with the engagement area.
确认与审计业务范围相关的一般舞弊类型

c. Determine if risk of fraud requires special consideration when conducting an engagement
在实施审计业务时确定是否需要对舞弊的风险进行特殊考虑

8．Determine engagement procedures.
确定审计业务步骤

9．Determine the level of staff and resources needed for the engagement
确定审计业务所需的人员水平和资源

10．Establish adequate planning and supervision of the engagement.
建立对审计业务充分的计划和监督

11．Prepare engagement work program.

编制审计业务工作方案