国际注册内部审计师

Part 3 – Internal Audit Knowledge Elements 内部审计知识要素

100 questions | 2.0 Hours (120 minutes)

题量：100个问题，答题时间：2小时(120分钟)

I. Governance / Business Ethics (5-15%)

治理/企业道德(5-15%)

A. Corporate/Organizational Governance Principles – Proficiency Level (P)

企业/组织的治理原则——要求熟练掌握(P)

B. Environmental and Social Safeguards

环境和社会保障

C. Corporate Social Responsibility

企业社会责任

II. Risk Management (10-20%) - Proficiency Level (P)

风险管理(10-20%)——要求熟练掌握(P)

A. Risk Management Techniques

风险管理技术

B. Organizational Use of Risk Frameworks

风险框架的组织运用

III. Organizational Structure/Business Processes and Risks (15-25%)

组织结构/业务流程和风险(15-25%)

A. Risk/Control Implications of Different Organizational Structures

不同组织结构中的风险/控制涵义

B. Structure (e.g., centralized/decentralized)

结构(如：集中的/分散的)

C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)

各种商业周期的典型方案(如：采购，销售，知识，供应链管理)

D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)

经营过程分析 (如：工作流程分析和瓶颈管理，约束理论)

E. Inventory Management Techniques and Concepts

存货管理技术与概念

F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce

电子资金转帐(EFT)/电子数据交换(EDI)/电子商务

G. Business Development Life Cycles

企业发展生命周期

H. The International Organization for Standardization (ISO) Framework

国际标准化组织(ISO)框架

I. Outsourcing Business Processes

外包业务流程

IV. Communication (5-10%)

通讯((5-10%)

A. Communication (e.g., the process, organizational dynamics, impact of computerization)

通讯(如：过程，组织动力学，计算机化的影响)

B. Stakeholder Relationships

利益相关者的关系

V. Management / Leadership Principles (10-20%)

管理/领导原则(10-20%)

A. Strategic Management

战略管理

1. Global analytical techniques

全球分析技术

a. Structural analysis of industries

产业结构分析

b. Competitive strategies (e.g., Porter's model)

竞争策略(如：波特模型)

c. Competitive analysis

竞争分析

d. Market signals

市场信号

e. Industry evolution

产业演进

2. Industry environments

行业环境

a. Competitive strategies related to:

竞争战略相关的：

a1. Fragmented industries

零散型产业

a2. Emerging industries

新兴产业

a3. Declining industries

夕阳产业

b. Competition in global industries

全球产业竞争

b1. Sources/impediments

来源/障碍

b2. Evolution of global markets

全球市场的演变

b3. Strategic alternatives

战略选择

b4. Trends affecting competition

影响竞争的趋势

3. Strategic decisions

战略决策

a. Analysis of integration strategies

整合策略分析

b. Capacity expansion

容量扩展

c. Entry into new businesses

进入新的业务

4. Forecasting

预测

5. Quality management (e.g., TQM, Six Sigma)

质量管理(如：全面质量管理，六西格玛)

6. Decision analysis

决策分析

B. Organizational Behavior

组织行为

1. Organizational theory (structures and configurations)

组织理论(结构和配置)

2. Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)

组织行为(如：动机，工作设计的影响，报酬，安排)

3. Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)

群体动力学(如：特点，发展阶段，组织政治，效果)

4. Knowledge of human resource processes (e.g., individual performance management, supervision, personnel sourcing/staffing, staff development)

人力资源过程知识(如：个人绩效管理，监督，人员招聘/配备，员工发展)

5. Risk/control implications of different leadership styles

不同领导风格下的风险/控制内容

6. Performance (productivity, effectiveness, etc.)

绩效(生产率，效率等)

C. Management Skills/Leadership Styles

管理技巧/领导风格

1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation

领导，激励，指导，引导人们树立组织承诺，构建创业导向

2. Create group synergy in pursuing collective goals

发挥团队协作精神，追求共同目标

3. Team-building and assessing team performance

团队建设与团队绩效评估

D. Conflict Management

冲突管理

1. Conflict resolution (e.g., competitive, cooperative, and compromise)

解决冲突(如：竞争，合作，妥协)

2. Negotiation skills

谈判技巧

3. Conflict management

冲突管理

4. Added-value negotiating

增值谈判

E. Project Management / Change Management

项目管理/变革管理

1. Change management

变革管理

2. Project management techniques

项目管理技术

VI. IT / Business Continuity (15-25%)

信息技术/业务持续性(15-25%)

A. Security

安全性

1. Physical/system security (e.g., firewalls, access control)

实体/系统安全(如：防火墙，访问控制)

2. Information protection (e.g., viruses, privacy)

信息保护(如：病毒，保密)

3. Application authentication

应用软件认证

4. Encryption

加密

B. Application Development

应用软件开发

1. End-user computing

终端用户计算

2. Change control (Proficiency Level)

变更控制(要求熟练掌握)

3. Systems development methodology (Proficiency Level)

系统开发方法学(要求熟练掌握)

4. Application development (Proficiency Level)

应用软件开发(要求熟练掌握)

5. Information systems development

信息系统开发

C. System Infrastructure

系统基础设施

1. Workstations

工作站

2. Databases

数据库

3. IT control frameworks (e.g., eSAC, COBIT)

信息技术控制框架(如：eSAC, COBIT)

4. Functional areas of IT operations (e.g., data center operations)

信息技术系统运营的功能分类(如：数据中心运营)

5. Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)

企业资源计划(ERP)软件(如：SAP R/3)

6. Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)

数据，语音和网络通讯/连接(如：局域网，虚拟专用网和广域网)

7. Server

服务器

8. Software licensing

软件许可

9. Mainframe

大型机

10. Operating systems

操作系统

11. Web infrastructure

网络基础设施

D. Business Continuity

业务持续性

1. IT contingency planning

信息技术系统应急计划

VII. Financial Management (13-23%)

财务管理(13-23%)

A. Financial Accounting and Finance

财务会计与财务管理

1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)

财务会计的基本概念与基本原则(如：报表，术语，关系)

2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)

中级财务会计概念(如：债券，租赁，退休金，无形资产，研发支出)

3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)

高级财务会计概念(如：合并，合伙，外币业务)

4. Financial statement analysis (e.g., ratios)

财务报表分析(如：比率)

5. Types of debt and equity

债务和权益的种类

6. Financial instruments (e.g., derivatives)

金融工具(如：金融衍生品)

7. Cash management (e.g., treasury functions)

现金管理(如：出纳职能)

8. Valuation models

估价模型

9. Business valuation

企业价值评估

10. Inventory valuation

存货估价

11. Capital budgeting (e.g., cost of capital evaluation)

资本预算(如：资本成本评估)

12. Taxation schemes (e.g., tax shelters, VAT)

税收体制(如：减免所得税合法手段，增值税)

B. Managerial Accounting

管理会计

1. General concepts

基本概念

2. Costing systems (e.g., activity-based, standard)

成本核算系统(如：作业成本系统，固定成本系统)

3. Cost concepts (e.g., absorption, variable, fixed)

成本的概念(如：全部成本，变动成本，固定成本)

4. Relevant cost

相关成本

5. Cost-volume-profit analysis

本-量-利分析

6. Transfer pricing

转移定价

7. Responsibility accounting

责任会计

8. Operating budget

运营预算

VIII. Global Business Environment (0-10%)

全球商业环境(0-10%)

A. Economic / Financial Environments

经济/金融环境

1. Global, multinational, international, and multi-local compared and contrasted

全球的，跨国的，国际的，和多个地方的金融环境比较和对照

2. Requirements for entering the global marketplace

进入全球市场的要求

3. Creating organizational adaptability

形成组织的适应能力

4. Managing training and development

管理培训和发展

B. Cultural / Political Environments

文化的/政治的环境

1. Balancing global requirements and local imperatives

平衡全球的和地方的需求

2. Global mindsets (personal characteristics/competencies)

全球思维(个人特征/能力)

3. Sources and methods for managing complexities and contradictions

管理的复杂性和矛盾的根源与方法

4. Managing multicultural teams

多元文化团队的管理

C. Legal and Economics — General Concepts (e.g., contracts)

法经济学——基本概念(如：合同)

D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)

政府立法与监管对经营的影响(如：贸易立法)

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