2014年国际内审师考试内部审计要素5
4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity
开发和/或取得内部审计部门整体所需的知识、技能和胜任能力
5. Exercise due professional care
运用应有的职业审慎
6. Promote continuing professional development
促进持续专业发展
a. Develop and implement a plan for continuing professional development for internal audit staff
为内部审计人员制定并实施持续专业发展计划
b. Enhance individual competency through continuing professional development
通过持续专业发展提高个人能力
7. Promote quality assurance and improvement of the internal audit activity
促进内部审计活动的质量保证与改进
a. Monitor the effectiveness of the quality assurance and improvement program
监督质量保证与改进程序的效果
b. Report the results of the quality assurance and improvement program to the board or other governing body
将质量保证与改进程序的结果报告给董事会或其他治理机构
c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity
实施质量保证程序并建议改善内部审计业绩