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1、2014年CIA考试大纲Part1–InternalAuditBasics内部审计基础知识 Part 1 – Internal Audit Basics 内部审计基础知识125 questions
2、 2.5 Hours (150 minutes)题量：125个问题，答题时间：2.5小时（150分钟） I. Mandatory Guidance (35-45%)强制性指南（35-45%）A. Definition of Internal Auditing内部审计定义1. Define purpose, authority, and responsi
3、bility of the internal audit activity明确内部审计的宗旨，权力和职责B. Code of Ethics职业道德规范1. Abide by and promote compliance with The IIA Code of Ethics遵守和促进对国际内部审计师协会（IIA）《职业道德规范》的遵循C. International Standards国际标准1. Comply with The IIA's Attribute Standards遵守国际内部审计师协会的属性标准a. Determine if the
4、 purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients确定内部审计的宗旨、权力和职责是否在审计章程中加以说明，获得董事会批准并通报审计业务客户b. Demonstrate an understanding of the purpose, authority, and re
5、sponsibility 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19a. 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. De
6、termine 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 objectivi
7、ty 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
8、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 requ
9、ired 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
