2010年注册内部审计师(CIA)考试大纲(一)
第一部分《内部审计在治理、风险和控制中的作用》
SYLLABUS OF THE INTERNAL AUDIT ACTIVITY′S ROLE IN GOVERNANCE,RISK AND CONTROL
A.Comply With the IIA′s Attribute Standards (15-25 percent)(Proficiency Level)
遵守国际内部审计师协会的属性标准(15%~25%)(要求熟练掌握)
1.Define purpose, authority, and responsibility of the internal audit activity.
明确内部审计的宗旨、权力和职责。
a.Determine if purpose, authority, and responsibility of internal audit activity are clearly documented and approved.
确定内部审计的宗旨、权力和职责是否清楚地以书面形式记录并获得批准。
b.Determine if purpose, authority, and responsibility of internal audit activity are communicated to the engagement clients.
确定内部审计的宗旨、权力和职责是否通报审计业务客户。
c.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。
2.Maintain independence and objectivity.
保持独立性和客观性。
a.Foster independence.
加强独立性。
1)Understand organizational independence.
理解内部审计部门在组织上的独立性。
2)Recognize the importance of organizational independence.
认识内部审计部门在组织上保持独立性的重要性。
3)Determine if the internal audit activity is properly aligned to achieve organizational independence.
确定内部审计部门是否正确设置以获得其独立性。
b.Foster objectivity.
加强客观性。
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.
识别和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。
4.Develop and/or procure necessary knowledge, skills and competencies collectively required by internal audit activity.
开发和/或取得内部审计部门整体所必需的知识、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.Establish and maintain a quality assurance and improvement program.
建立和保持质量保证与改进程序。
b.Monitor the effectiveness of the quality assurance and improvement program.
监督质量保证与改进程序的效果。
c.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董事会或其他治理机构。
d.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部门的业绩。
8.Abide by and promote compliance with the IIA Code of Ethics.
遵守和促进对IIA《职业道德规范》的遵守。
B.Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15-25 percent)(Proficiency Level)
以风险为基础制定计划，确定内部审计活动的优先次序(15%~25%)(要求熟练掌握)
1.Establish a framework for assessing risk.
建立评估风险的框架。
2.Use the framework to:
应用该框架：
a.Identify sources of potential engagements (e.g., audit universe, management request, regulatory mandate).
确认潜在审计业务的来源(如审计域、管理层的要求、法规要求)。
b.Assess organization-wide risk.
评估组织范围内的风险。
c.Solicit potential engagement topics from various sources.
从不同来源寻求潜在审计业务。
d.Collect and analyze data on proposed engagements.
收集和分析拟审计业务的资料。
e.Rank and validate risk priorities.
对风险高低进行评分和证实。
3.Identify internal audit resource requirements.
识别内部审计资源需求。
4.Coordinate the internal audit activity′s efforts with:
与以下方面协调内部审计工作：
a.External auditor.
外部审计师。
b.Regulatory oversight bodies.
法规监管机构。
c.Other internal assurance functions (e.g., health and safety department).
其他内部保证部门(如健康和安全部门)。
5.Select engagements：
选择审计业务：
a.Participate in the engagement selection process.
参与审计业务选择过程。
b.Select engagements.
选择审计业务。
c.Communicate and obtain approval of the engagement plan from board.
与董事会沟通以获得其对审计业务计划的批准。
C.Understand the Internal Audit Activity′s Role in Organizational Governance (10-20 percent)(Proficiency Level)
理解内部审计在公司治理中的作用(10%~20%)(要求熟练掌握)
1.Obtain board′s approval of audit charter.
获得董事会对内部审计章程的批准。
2.Communicate plan of engagements.
沟通审计业务计划。
3.Report significant audit issues.
报告重大审计事项。
4.Communicate key performance indicators to board on a regular basis.
定期向董事会报告关键绩效指标。
5.Discuss areas of significant risk.
讨论重大风险领域。
6.Support board in enterprise-wide risk assessment.
支持董事会开展全面的风险评估。
7.Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计部门在组织内风险管理框架中的定位。
8.Monitor compliance with the corporate code of conduct/business practices.
监督遵守公司行为规范和商业惯例情况。
9.Report on the effectiveness of the control framework.
报告控制框架的有效性。
10.Assist board in assessing the independence of the external auditor.
协助董事会评估外部审计师的独立性。
11.Assess ethical climate of the board.
评估董事会的道德氛围。
12.Assess ethical climate of the organization.
评估组织的道德氛围。
13.Assess compliance with policies in specific areas (e.g., derivatives).
评估在特定领域遵守政策的情况(如衍生产品)。
14.Assess organization′s reporting mechanism to the board.
评估组织向董事会报告的机制。
15.Conduct follow-up and report on management response to regulatory body reviews.
跟踪并报告管理层对法规监管机构检查结果的落实情况。
16.Conduct follow-up and report on management response to external audit.
跟踪并报告管理层对外部审计结果的落实情况。
17.Assess the adequacy of the performance measurement system, achievement of corporate objective.
评估业绩测评系统的充分性和整体目标的实现情况。
18.Support a culture of fraud awareness and encourage the reporting of improprieties.