实施内部审计业务考试大纲(6页DOC).docx
《实施内部审计业务考试大纲(6页DOC).docx》由会员分享,可在线阅读,更多相关《实施内部审计业务考试大纲(6页DOC).docx(8页珍藏版)》请在淘文阁 - 分享文档赚钱的网站上搜索。
1、最新资料推荐声明:本资料由大家论坛国际注册内部审计师考试专区收集整理,转载请注明出自更多国际注册内部审计师考试信息,考试真题,模拟题下载大家论坛,全免费公益性考试论坛,期待您的光临!实施内部审计业务考试大纲A.Conduct Engagements (2535 percent) (Proficiency Level)实施审计业务 (2535%) (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, St
2、andards, Practice Advisories)IIA 专业实务框架(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 engagem
3、ent steps to address significant risk of fraud设计适当的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.收集证据。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 a
4、nd interpret data.分析和解释证据。6.Develop workpapers.编制工作底稿。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 comm
5、unication编制报告或其他沟通文件;c.Approve engagement report批准业务报告;d.Determine distribution of report确定报告的分发;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.完成业务人员的业绩评价。B.Conduct Specific Engagements (25 3
6、5 percent) (Proficiency Level)实施具体业务 (2535 %)(要求熟练掌握)1.Conduct assurance engagements.实施确认业务:a.Fraud investigation.舞弊调查。1)Determine appropriate parties to be involved with investiagion确定调查的适当对象;2)Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)证实舞弊事实和程度(如,面谈、讯
7、问和数据分析);3)Report outcomes to apprpriate parties向适当方面报告结果;4)Complete a process review to improve controls to prevent fraud and recommend changes对过程进行检查以改善预防舞弊的控制,并提出改进建议。b.Risk and control self-assessment风险和控制自我评价。1)Facilitated approach推动法(a)Client-facilitated业务客户推动(b)Audit-facilitated审计推动2)Questionn
8、aire approach调查问卷法3)Self-certification approach自我认证法c.Audits of third parties.第三方的审计。d.Quality audit engagements.质量审计业务。e.Due diligence audit engagements.尽职调查审计业务。f.Security audit engagements.安全审计业务。g.Privacy audit engagements.保密审计业务。h.Performance (key performance indicators) audit engagements绩效(主要绩
9、效指标)审计业务i.Operational (efficiency and effectiveness) audit engagements经营(效率和效果)审计业务j.Financial audit engagements.财务审计业务。k.Compliance audit engagements合规性审计业务l.Information technology (IT) audit engagements.信息技术 (IT) 审计业务。 1)Operating systems操作系统(a)Mainframe大型机(b)Server服务器 (c)Workstations工作站 2)Applica
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 实施 内部 审计 业务 考试 大纲 DOC
限制150内