国际内审师（内部审计基础）预习知识：施行质量保证程序.docx

国际内审师（内部审计基础）预习知识：施行质量保证程序保持个人的客观性4.Recognizeandmitigateimpairmentstoindependenceandobjectivity识别并减轻对独立性和客观性的损害3.Determineiftherequiredknowledge,skills,andcompetenciesareavailable确定能否具备必要的知识、技能和胜任能力a.Understandtheknowledge,skills,andcompetenciesthataninternalauditorneedstopossess理解内部审计师需要具备的知识、技能和胜任能力b.Identifytheknowledge,skills,andcompetenciesrequiredtofulfilltheresponsibilitiesoftheinternalauditactivity识别履行内部审计职责所必需的知识、技能和胜任能力4.Developand/orprocurenecessaryknowledge,skillsandcompetenciescollectivelyrequiredbytheinternalauditactivity开发和/或获得内部审计部门整体所需的知识、技能和胜任能力5.Exercisedueprofessionalcare运用应有的职业审慎6.Promotecontinuingprofessionaldevelopment促进持续专业发展a.Developandimplementaplanforcontinuingprofessionaldevelopmentforinternalauditstaff为内部审计人员制定并施行持续专业发展计划b.Enhanceindividualcompetencythroughcontinuingprofessionaldevelopment通过持续专业发展提高个人能力7.Promotequalityassuranceandimprovementoftheinternalauditactivity促进内部审计活动的质量保证与改良a.Monitortheeffectivenessofthequalityassuranceandimprovementprogram监督质量保证与改良程序的效果b.Reporttheresultsofthequalityassuranceandimprovementprogramtotheboardorothergoverningbody将质量保证与改良程序的结果报告给董事会或其他治理机构c.Conductqualityassuranceproceduresandrecommendimprovementstotheperformanceoftheinternalauditactivity施行质量保证程序并建议改善内部审计业绩