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内部审计业务内部审计作用 经营分析和信息技术 经营管理技术
SYLLABUS OF CONDUCTING THE INTERNAL AUDIT ENGAGEMENT
实施内部审计业务大纲
A.Conduct Engagements (25-35 percent) (Proficiency Level)
实施内部审计业务 (25%~35%)(要求熟练掌握)
1.Research and apply appropriate standards
研究和采用适当的标准：
a.IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA职业实务框架（如《道德规范》、《标准》、《实务公告》）
b.Other professional, legal, and regulatory standards
其他职业的、法律的和法规的标准
2.Maintain awareness of potential for fraud when conducting an engagement
在实施审计业务时，要保持防范潜在舞弊的意识
a.Notice indicators or symptoms of fraud
注意舞弊的迹象和征兆
b.Design appropriate engagement steps to address significant risk of fraud
设计适当的审计业务步骤以应对重大的舞弊风险
c.Employ audit tests to detect fraud
采用审计测试以发现舞弊
d.Determine if any suspected fraud merits investigation
确定是否应对任何可疑的舞弊进行调查
3.Collect data
收集资料
4.Evaluate the relevance, sufficiency, and competence of evidence
评估证据的相关性、充分性和证明力
5.Analyze and interpret data
分析和解释数据
6.Develop workpapers
编制审计工作底稿
7.Review workpapers
复核工作底稿
8.Communicate interim progress
沟通中期进展情况
9.Draw conclusions
得出结论
10.Develop recommendations when appropriate
在适当的时候编制建议书
11.Report engagement results
报告审计业务结果
a.Conduct exit conference
召开退出会议
b.Prepare report or other communication
编制审计报告或其他沟通文件
c.Approve engagement report
批准审计业务报告
d.Determine distribution of report
确定审计报告的分发
e.Obtain management response to report
取得管理层对报告的反馈意见
12.Conduct client satisfaction survey
实施顾客满意度调查
13.Complete performance appraisals of engagement staff
完成审计业务人员的业绩评价
来源:读书人-内审师考试
