国际内部审计专业实务框架 2017版(IPPF Standards 2017).pdf

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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