国际注册内部审计师

第二部分实施内部审计业务大纲

SYLLABUS OF CONDUCTING THE INTERNAL AUDIT ENGAGEMENT

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

实施内部审计业务 (25%-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 professional, 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

收集资料

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

评估证据的相关性、充分性和证明力

5.Analyze and interpret data

分析和解释数据

6.Develop workpapers

编制审计工作底稿

7.Review workpapers

复核工作底稿

8.Communicate interim progress

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 report

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

B.Conduct Specific Engagements (25-35 percent) (Proficiency Level)

更多内审师考试模拟试题

更多内审师考试辅导资料

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