2014年国际内审师考试内部审计要素2
国际标准
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