Part 1 – Internal Audit Basics 內(nèi)部審計(jì)基礎(chǔ)知識(shí)

125 questions | 2.5 Hours (150 minutes)

題量：125個(gè)問題，答題時(shí)間：2.5小時(shí)(150分鐘)

I. Mandatory Guidance (35-45%)

強(qiáng)制性指南(35-45%)

A. Definition of Internal Auditing

內(nèi)部審計(jì)定義

1. Define purpose, authority, and responsibility of the internal audit activity

明確內(nèi)部審計(jì)的宗旨，權(quán)力和職責(zé)

B. Code of Ethics

職業(yè)道德規(guī)范

1. Abide by and promote compliance with The IIA Code of Ethics

遵守和促進(jìn)對(duì)國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)(IIA)《職業(yè)道德規(guī)范》的遵循

C. International Standards

國(guó)際標(biāo)準(zhǔn)

1. Comply with The IIA's Attribute Standards

遵守國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)的屬性標(biāo)準(zhǔn)

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

確定內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)是否在審計(jì)章程中加以說明，獲得董事會(huì)批準(zhǔn)并通報(bào)審計(jì)業(yè)務(wù)客戶

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

闡明內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)

2. Maintain independence and objectivity

保持獨(dú)立性和客觀性

a. Foster independence

加強(qiáng)獨(dú)立性

1. Understand organizational independence

理解內(nèi)部審計(jì)部門在組織上的獨(dú)立性

2. Recognize the importance of organizational independence

認(rèn)識(shí)內(nèi)部審計(jì)部門在組織上保持獨(dú)立性的重要性

3. Determine if the internal audit activity is properly aligned to achieve organizational independence

確定內(nèi)部審計(jì)部門是否正確設(shè)置以獲得其獨(dú)立性

b. Foster objectivity

加強(qiáng)客觀性

1. Establish policies to promote objectivity

制定政策以增進(jìn)客觀性

2. Assess individual objectivity

評(píng)估個(gè)人的客觀性

3. Maintain individual objectivity

保持個(gè)人的客觀性

4. Recognize and mitigate impairments to independence and objectivity

識(shí)別并減輕對(duì)獨(dú)立性和客觀性的損害

3. Determine if the required knowledge, skills, and competencies are available

確定是否具備必要的知識(shí)、技能和勝任能力

a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess

理解內(nèi)部審計(jì)師需要具備的知識(shí)、技能和勝任能力

b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity

識(shí)別履行內(nèi)部審計(jì)職責(zé)所必需的知識(shí)、技能和勝任能力

4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity

開發(fā)和/或取得內(nèi)部審計(jì)部門整體所需的知識(shí)、技能和勝任能力

5. Exercise due professional care

運(yùn)用應(yīng)有的職業(yè)審慎

6. Promote continuing professional development

促進(jìn)持續(xù)專業(yè)發(fā)展

a. Develop and implement a plan for continuing professional development for internal audit staff

為內(nèi)部審計(jì)人員制定并實(shí)施持續(xù)專業(yè)發(fā)展計(jì)劃

b. Enhance individual competency through continuing professional development

通過持續(xù)專業(yè)發(fā)展提高個(gè)人能力

7. Promote quality assurance and improvement of the internal audit activity

促進(jìn)內(nèi)部審計(jì)活動(dòng)的質(zhì)量保證與改進(jìn)

a. Monitor the effectiveness of the quality assurance and improvement program

監(jiān)督質(zhì)量保證與改進(jìn)程序的效果

b. Report the results of the quality assurance and improvement program to the board or other governing body

將質(zhì)量保證與改進(jìn)程序的結(jié)果報(bào)告給董事會(huì)或其他治理機(jī)構(gòu)

c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity

實(shí)施質(zhì)量保證程序并建議改善內(nèi)部審計(jì)業(yè)績(jī)

II. Internal Control / Risk (25-35%) – Awareness Level (A)

內(nèi)部控制/風(fēng)險(xiǎn)(25-35%)——要求了解(A)

A. Types of Controls (e.g., preventive, detective, input, output, etc.)

控制類型(如：預(yù)防型、檢查型、輸入、輸出等)

B. Management Control Techniques

管理控制技術(shù)

C. Internal Control Framework Characteristics and Use (e.g., COSO, Cadbury)

內(nèi)部控制框架特點(diǎn)和運(yùn)用(如：COSO，Cadbury)

1. Develop and implement an organization-wide risk and control framework

建立和實(shí)施一個(gè)全組織的風(fēng)險(xiǎn)和控制框架

D. Alternative Control Frameworks

可選擇的控制框架

E. Risk Vocabulary and Concepts

風(fēng)險(xiǎn)的詞匯和概念

F. Fraud Risk Awareness

舞弊風(fēng)險(xiǎn)意識(shí)

1. Types of fraud

舞弊類型

2. Fraud red flags

舞弊危險(xiǎn)信號(hào)

III. Conducting Internal Audit Engagements – Audit Tools and Techniques (28-38%)

開展內(nèi)部審計(jì)業(yè)務(wù)——審計(jì)工具和技術(shù)(28-38%)

A. Data Gathering (Collect and analyze data on proposed engagements):

資料收集(收集和分析擬審計(jì)的業(yè)務(wù)資料)：

1. Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area

審核之前的審計(jì)報(bào)告和其他相關(guān)文檔，作為審計(jì)業(yè)務(wù)范圍初步調(diào)查的一部分

2. Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area

編制檢查清單/內(nèi)部控制調(diào)查問卷，作為審計(jì)業(yè)務(wù)范圍初步調(diào)查的一部分

3. Conduct interviews as part of a preliminary survey of the engagement area

進(jìn)行面談，作為審計(jì)業(yè)務(wù)范圍初步調(diào)查的一部分

4. Use observation to gather data

通過觀察搜集資料

5. Conduct engagement to assure identification of key risks and controls

開展審計(jì)業(yè)務(wù)，確保對(duì)關(guān)鍵風(fēng)險(xiǎn)和控制的識(shí)別

6. Sampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)

抽樣(非統(tǒng)計(jì)抽樣方法，統(tǒng)計(jì)抽樣，發(fā)現(xiàn)抽樣，統(tǒng)計(jì)分析技術(shù))

B. Data Analysis and Interpretation:

資料分析與解讀

1. Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules)

運(yùn)用計(jì)算機(jī)審計(jì)工具和技術(shù)(如：數(shù)據(jù)挖掘與抽取，連續(xù)監(jiān)測(cè)，自動(dòng)化工作底稿，嵌入式審計(jì)模塊)

2. Conduct spreadsheet analysis

進(jìn)行電子表格分析

3. Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)

運(yùn)用分析性復(fù)核技術(shù)(如：比率估計(jì)，變量分析，預(yù)算與實(shí)際相比較，趨勢(shì)分析，其他合理性測(cè)試)

4. Conduct benchmarking

進(jìn)行基準(zhǔn)比較

5. Draw conclusions

得出結(jié)論

C. Data Reporting

數(shù)據(jù)報(bào)告

1. Report test results to auditor in charge

向主管審計(jì)師匯報(bào)測(cè)試結(jié)果

2. Develop preliminary conclusions regarding controls

產(chǎn)生關(guān)于控制的初步結(jié)論

D. Documentation / Work Papers

文檔/審計(jì)工作底稿

1. Develop work papers

編制工作底稿

E. Process Mapping, Including Flowcharting

過程描述，包括流程圖

F. Evaluate Relevance, Sufficiency, and Competence of Evidence

評(píng)估證據(jù)的相關(guān)性、充分性和證明力

1. Identify potential sources of evidence

識(shí)別證據(jù)的潛在來源

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