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2007CIA考试大纲:第二部分:实施内部审计业务_国际内审师

来源:粥面深墨网    时间:2018-06-01





Part II - Conducting the Internal Audit Engagement

第二部分 �C 实施内部审计业务

A. Conduct Engagements (25 - 35 percent) (Proficiency Level)

实施审计业务 (25 �C 35%) (要求熟练掌握)

1. Research and apply appropriate standards:

研究和采用适当的标准:

a. IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)

IIA 职业实务框架(如,《道德规范》、《标准》、《实务公告》);

b. Other pro治癫痫去哪个医院好fessional., legal, and regulatory standards

其他职业的、法律的和法规的标准;

2. Maintain awareness of potential for fraud when conducting an engagement

在实施审计业务时,要保持防范潜在舞弊的意识:

a. Notice indicators or symptoms of fraud

注意舞弊的迹象和征兆;

b. Design appropriate engagement steps to address significant risk of fraud

设计适当的审计业务步骤以应对重大的舞弊风险;

c. Employ audit tests to detect fraud

采用审计测试宜昌治癫痫专科医院以发现舞弊;

d. Determine if any suspected fraud merits investigation

确定是否应对任何可疑的舞弊进行调查

3. Collect data.

收集数据。

4. Evaluate the relevance, sufficiency, and competence of evidence.

评估证据的相关性、充分性和适当性。

5. Analyze and interpret data.

分析和解释数据。

6. Develop workpapers.

编制工作底稿。

7. Review workpapers.

复核工作底稿。

8. Communicate interim p西藏治癫痫病好的医院rogress.

沟通中期进展情况。

9. Draw conclusions.

得出结论。

10. Develop recommendations when appropriate.

在适当的时候编制建议书。

11. Report engagement results

报告审计业务结果:

a. Conduct exit conference

召开退出会议;

b. Prepare report or other communication

编制审计报告或其他沟通文件;

c. Approve engagement report

批准审计业务报告;

d. Determine distribution of re成年癫痫怎么治疗?port

确定审计报告的分发;

e. Obtain management response to report

取得管理层对报告的反馈意见;

12. Conduct client satisfaction survey.

实施顾客满意度调查。

13. Complete performance appraisals of engagement staff.

完成审计业务人员的业绩评价。
Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)

实施具体审计业务 (25 - 35 %)(要求熟练掌握)

1. Conduct assurance engagements.

实施保证业务:

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