国际注册内部审计师

1. Comply with The IIA's Attribute Standards

遵守国际内部审计师协会的属性标准

a. Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients

确定内部审计的宗旨、权力和职责是否在审计章程中加以说明，获得董事会批准并通报审计业务客户

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

阐明内部审计的宗旨、权力和职责

编辑推荐：

注册内部审计师成绩管理

2015年国际注册内部审计师考试网络辅导

（责任编辑：lqh）

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