2014年国际内审师考试内部审计要素4
1. Establish policies to promote objectivity
制定政策以增进客观性
2. Assess individual objectivity
评估个人的客观性
3. Maintain individual objectivity
保持个人的客观性
4. Recognize and mitigate impairments to independence and objectivity
识别并减轻对独立性和客观性的损害
3. Determine if the required knowledge, skills, and competencies are available
确定是否具备必要的知识、技能和胜任能力
a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess
理解内部审计师需要具备的知识、技能和胜任能力
b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
识别履行内部审计职责所必需的知识、技能和胜任能力