2008年度cia内部审计在治理、风险和控制中的作用考试大纲

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1、2008年度CIA考试大纲2008-6-4　　【大中小】【打印】[第一部分][第二部分][第三部分][第四部分]　　PartI-TheInternalAuditActivity′sRoleinGovernance，Risk，andControl　　第一部分：内部审计在治理、风险和控制中的作用　　A．　ComplyWiththeIIA′sAttributeStandards　　（15——25percent）（ProficiencyLevel）　　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.Definepurpos

2、e，authority，andresponsibilityoftheinternalauditactivity.　　明确内部审计的宗旨、权力和职责。　　a.Determineifpurpose，authority，andresponsibilityofinternalauditactivityareclearlydocumented/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.Determineifpurpose，authority，andresponsibilityofinternalaudi

3、tactivityarecommunicatedtoengagementclients.　　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.Demonstrateanunderstandingofthepurpose，authority，andresponsibilityoftheinternalauditactivity.　　阐明内部审计的宗旨、权力和职责。　　2．Maintainindependenceandobjectivity.　　保持独立性和客观性。　　a.Fosterindependence.　　加强独立性。　　1）Und

4、erstandorganizationalindependence.theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerla

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6、ss(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheproject

7、wastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtopla

8、ntsize.Plantprocurementspecificationscanbelarge,soastoachieveecologi