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1、SYLLABUSOFTHEINTERNALAUDITACTIVITY′SROLEINGOVERNANCE,RISKANDCONTROL内部审计在治理、风险和控制中的作用考试大纲A.ComplyWiththeIIA′sAttributeStandards(15-25percent)（ProficiencyLevel）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.Definepurpose,authority,andresponsibilityoftheinternalauditactivi
2、ty.明确内部审计的宗旨、权力和职责。a.Determineifpurpose,authority,andresponsibilityofinternalauditactivityareclearlydocumentedandapproved.确定内部审计的宗旨、权力和职责是否清楚地以书面形式记录并获得批准。b.Determineifpurpose,authority,andresponsibilityofinternalauditactivityarecommunicatedtotheengagementcl
3、ients.确定内部审计的宗旨、权力和职责是否通报审计业务客户。c.Demonstrateanunderstandingofthepurpose,authority,andresponsibilityoftheinternalauditactivity.阐明内部审计的宗旨、权力和职责。2．Maintainindependenceandobjectivity.保持独立性和客观性。a.Fosterindependence.加强独立性。1)Understandorganizationalindependence.理解
4、内部审计部门在组织上的独立性。2)Recognizetheimportanceoforganizationalindependence.认识内部审计部门在组织上保持独立性的重要性。3)Determineiftheinternalauditactivityisproperlyalignedtoachieveorganizationalindependence.确定内部审计部门是否正确设置以获得其独立性。b.Fosterobjectivity.加强客观性。1)Establishpoliciestopromoteob
5、jectivity.制定政策以增进客观性。2)Assessindividualobjectivity.评估个人的客观性。3)Maintainindividualobjectivity.保持个人的客观性。4)Recognizeandmitigateimpairmentstoindependenceandobjectivity.识别和减轻对独立性和客观性的损害。3．Determineiftherequiredknowledge,skills,andcompetenciesareavailable.确定是否具备必要的
6、知识、技能和胜任能力。a.Understandtheknowledge,skills,andcompetenciesthataninternalauditorneedstopossess.理解内部审计师需要具备的知识、技能和胜任能力。b.Identifytheknowledge,skills,andcompetenciesrequiredtofulfilltheresponsibilitiesoftheinternalauditactivity.识别履行内部审计职责所必需的知识、技能和胜任能力。4．Develo
7、pand/orprocurenecessaryknowledge,skillsandcompetenciescollectivelyrequiredbyinternalauditactivity.开发和/或取得内部审计部门整体所必需的知识、技能和胜任能力。5．Exercisedueprofessionalcare.运用应有的职业审慎。6．Promotecontinuingprofessionaldevelopment.促进持续专业发展。a.Developandimplementaplanforcontinuin
8、gprofessionaldevelopmentforinternalauditstaff.为内部审计人员制定并实施持续专业发展计划。b.Enhanceindividualcompetencythroughcontinuingprofessionaldevelopment.通过持续专业发展提高个人能力。7．Promotequalityassuranceandimprovementoft
