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ID:50751876
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时间:2020-03-08
《国际内部审计专业实务框架 2017版(IPPF Standards 2017).pdf》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、INTERNATIONALSTANDARDSFORTHEPROFESSIONALPRACTICEOFINTERNALAUDITING(STANDARDS)IntroductiontotheStandardsInternalauditingisconductedindiverselegalandculturalenvironments;fororganizationsthatvaryinpurpose,size,complexity,andstructure;andbypersonswithinoroutsidetheorganization.W
2、hiledifferencesmayaffectthepracticeofinternalauditingineachenvironment,conformancewithTheIIA’sInternationalStandardsfortheProfessionalPracticeofInternalAuditing(Standards)isessentialinmeetingtheresponsibilitiesofinternalauditorsandtheinternalauditactivity.ThepurposeoftheStan
3、dardsisto:1.GuideadherencewiththemandatoryelementsoftheInternationalProfessionalPracticesFramework.2.Provideaframeworkforperformingandpromotingabroadrangeofvalue-addedinternalauditingservices.3.Establishthebasisfortheevaluationofinternalauditperformance.4.Fosterimprovedorgan
4、izationalprocessesandoperations.TheStandardsareasetofprinciples-based,mandatoryrequirementsconsistingof:Statementsofcorerequirementsfortheprofessionalpracticeofinternalauditingandforevaluatingtheeffectivenessofperformancethatareinternationallyapplicableatorganizationalandin
5、dividuallevels.InterpretationsclarifyingtermsorconceptswithintheStandards.TheStandards,togetherwiththeCodeofEthics,encompassallmandatoryelementsoftheInternationalProfessionalPracticesFramework;therefore,conformancewiththeCodeofEthicsandtheStandardsdemonstratesconformancewit
6、hallmandatoryelementsoftheInternationalProfessionalPracticesFramework.TheStandardsemploytermsasdefinedspecificallyintheGlossary.TounderstandandapplytheStandardscorrectly,itisnecessarytoconsiderthespecificmeaningsfromtheGlossary.Furthermore,theStandardsusetheword“must”tospeci
7、fyanunconditionalrequirementandtheword“should”whereconformanceisexpectedunless,whenapplyingprofessionaljudgment,circumstancesjustifydeviation.TheStandardscomprisetwomaincategories:AttributeandPerformanceStandards.AttributeStandardsaddresstheattributesoforganizationsandindivi
8、dualsperforminginternalauditing.PerformanceStandardsdescribethenatureofinte
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