KNOWLEDGECOMPETENCYGENERALAPPLIEDMissionofinternalDescribethepurpose,authority,andresponsibilityoftheinternalauditactivity;distinguishbetweenassuranceandconsultingservices.DemonstrateabilitytoconductbothassuranceandconsultingengagementsinconformancewiththeStandards.證明有能力按照標(biāo)準(zhǔn)Reviewtheinternalauditactivity’sabilitytoconductbothassuranceandconsultingactivitiestoaddvalueandimprovetheInternalauditDescribethepurposeofaninternalauditcharter;identifytherequiredelementsofaninternalauditcharter,accordingtotheStandards.PrepareaninternalauditcharterinconformancewiththeStandards,andreceiveapprovalfromtheEvaluateandreviseaninternalauditchartertoachieveconformancewiththeStandardsandpromoteworld-classCompetenciesrequiredDescribetheimportanceDetectanypotentialimpairmentsAddressanypotentialdemonstratetheorganizationalindependenceofinternalauditindependenceandtointernalauditindependencecredibility,andethicalconductessentialforavaluableinternalauditernalauditactivity;identifytheelementsthata"ectindependence.“獨(dú)立”achieveconformancewiththeStandardscommunicatetheimpactofanyremainingimpairments.解決IndividualDescribetheimportanceofinternalauditobjectivity;identifyfactorsthatmayimpair,orappeartoimpairobjectivity.描述內(nèi)部審計(jì)客觀性的重要性；確定可能損害或似乎Detectandmanageanyrealorperceivedimpairmentstoanindividualinternalauditor’sobjectivity;assessandmaintaininternalauditobjectivity.Developandmaintainpoliciesthatgovernobjectivity;recommendstrategiestopromoteobjectivity.制EthicalDescribetheimportanceofacodeofethicsforinternalauditors;identifytheprinciplesofTheIIA’sCodeofEthics.描述內(nèi)部審計(jì)師道德IIA道德規(guī)DemonstrateconformancewithTheIIA’sCodeofEthics.IIA的《道德守Assesstheinternalauditactivity’sconformancewithTheIIA’sCodeofEthics;recommendstrategiestomaintainandpromotethehighestethicalstandardsforinternalauditorsandtheinternalauditIIA的《道德守則》；為保持和促進(jìn)準(zhǔn)。DueprofessionalDescribedueprofessionalcare.描述DemonstratedueprofessionalEvaluateandconcludeontheapplicationofdueprofessionalcare.Recognizetheknowledgeskillsandcompetenciesneededtofulfilltheresponsibilitiesoftheinternalauditactivityandtheneedforcontinuingprofessionaldevelopment.認(rèn)識(shí)到履Demonstrateinternalauditcompetencythroughcontinuingprofessionaldevelopment.通過持續(xù)Assessthecompetenciesrequiredtofulfilltheresponsibilitiesoftheinternalauditactivity;promoteprofessionaldevelopment.評(píng)估履行KNOWLEDGECOMPETENCYGENERALAPPLIEDDescribetheconceptoforganizationalgovernance.描述組織Detectrisksrelatedtoorganization’sgovernancepolicies,processes,andstructures.檢測與組Recommendimprovementstotheorganization’sgovernancepolicies,processesandstructures.建議改進(jìn)Recognizetypesoffraudfraudrisk,andredflagsforfraud.識(shí)別欺詐類Evaluatethepotentialforfraudandhowtheorganizationdetectsandmanagesfraudrisks;recommendcontrolstopreventanddetectfraudandeducatetoimprovetheorganization’sfraudawareness.管理欺詐風(fēng)險(xiǎn)；建議采取預(yù)防措ApplyforensicauditingtechniquesinfraudpreventiondeterrenceandRiskDescribefundamentalconceptsofriskandriskmanagementdescriberiskmanagementframeworks.描述Useariskmanagementframeworktoidentifypotentialthreats;examinethee"ectivenessofriskmanagementwithinprocessesAppraisethemethodsusedtoassessthee"ectivenessofriskidentificationandmanagement.評(píng)估CompetenciesrequiredtoplanandperforminternalauditengagementsinconformancewiththeInternalIdentifytypesofcontrols.識(shí)別控件Useaninternalcontrolframeworktoexaminethee"ectivenessandeRciencyofinternalcontrols.使用內(nèi)Evaluateandimprovementstotheorganization’sinternalcontrolframework;assesstheorganization’simplementationofitsinternalcontrolframework.“ObjectivesandRiskWorkDescribethekeyrolesandactivitiesinvolvedinestablishingtheobjectives,evaluationcriteria,andscopeofanengagement.“Determinetheobjectives,evaluationcriteria,andscopeofanEvaluatetheauditengagement’sobjectivesandscopetoensurethequalityoftheengagement.評(píng)估審計(jì)DescribethepurposeofperformingariskassessmentduringengagementplanningandthestepsCompleteadetailedriskassessment,includingprioritizingkeyrisksandcontrols.完成詳細(xì)的風(fēng)EvaluatetheriskassessmentprocessduringtheauditDescribethepurposeofanengagementworkprogramandkeyPrepareanengagementworkAssesstheauditengagementworkDescribethefactorsthatinfluenceplanningforstaRngandresourceplanningforanengagement.描述影DeterminestaandresourcesforanEvaluateauditengagementstaRngandresources.評(píng)估審計(jì)人員的工作KNOWLEDGECOMPETENCYGENERALAPPLIEDInformationaudittoolsandDataDescribethepurposeofpreliminarysurveysoftheengagementarea,checklists,andrisk-and-controlquestionnaires.“描述接合區(qū)-控制Performapreliminarysurveyoftheengagementarea;developchecklistsandrisk-and-controlquestionnaires;examinerelevantinformationduringanengagement.執(zhí)行接合區(qū)域的初步調(diào)查;制定清單和風(fēng)險(xiǎn)與控制調(diào)查問卷;Evaluateengagementinformation-gatheringactivities.參與評(píng)估資料收ProcessAnalyticalDescribethevariousapproachestosampling,includingadvantagesanddrawbacksofeach.描述的各種方法ApplyappropriatesamplingEvaluateauditengagementsamplingactivities.評(píng)估審計(jì)業(yè)務(wù)活Describethepurpose,advantages,anddisadvantagesofusingcomputer-assistedaudittoolsandtechniques描述使用計(jì)算機(jī)輔助審核Usecomputer-assistedaudittoolsandtechniques.使用計(jì)算機(jī)輔助審計(jì)Evaluatetheuseofcomputer-assistedaudittoolsandtechniquesduringtheauditengagement.評(píng)估CompetenciesrequiredtoplanandperforminternalauditengagementsinconformancewiththeDescribedataanalytics,thedataanalyticsprocess,andtheapplicationofdataanalyticsmethodsininternalauditing.“Applydataanalyticsmethods.應(yīng)用Evaluatetheuseofdataanalyticsininternalauditing.評(píng)價(jià)內(nèi)部審計(jì)運(yùn)用RecognizepotentialsourcesofEvaluatetherelevance,suRciency,andreliabilityofpotentialsourcesofevidence.“評(píng)估潛在證據(jù)來源的相DevelopguidelinetoensureevidenceisrelevantsuRcient,andDescribethepurpose,advantages,anddisadvantagesofvariousprocessmappingtechniques.描述的ApplyappropriateanalyticalapproachesandprocessmappingEvaluateprocessmappingoftheauditengagement.評(píng)估審計(jì)接合的Describethepurpose,advantages,anddisadvantagesofvariousanalyticalreviewtechniques.描述的Determineandapplyanalyticalreviewtechniques.確定和應(yīng)用分析Evaluateanalyticalreviewtechniquesimplementedduringtheauditengagement.評(píng)估審計(jì)業(yè)務(wù)期Describedocumentationandworkpaperrequirements.說明文檔和PrepareworkpapersandEvaluateauditengagementCompetenciesrequiredtoplanandperforminternalauditengagementsinconformancewiththeKNOWLEDGECOMPETENCYGENERALAPPLIEDCommunicationResidualriskandManagementResultsmonitoringDescribetheelementsofqualityengagementcommunications.描述Demonstratequalityengagementcommunications,includingpreliminarycommunicationwithengagementclients.“EvaluateauditengagementRecognizetheelementsofanappropriateengagementconclusion.Summarizeanddevelopengagementconclusions.總結(jié)并得EvaluateauditengagementRecognizetheimportanceofprovidingrecommendations.認(rèn)識(shí)到FormulaterecommendationstoenhanceandprotectorganizationalEvaluateauditengagementDescribetheengagementcommunicationandreportingprocess,includinginterimreporting,theexitconference,obtainingmanagement’sresponse,thereportapprovalprocessanddistributionofthereport.描述參與溝通和報(bào)告程Prepareaninterimreportprepareafinalauditreport,seekapproval,anddistributetoappropriateparties.編制臨時(shí)報(bào)告;準(zhǔn)備最終審Reviewandapproveengagementreports;recommenddistributionofthereporttoappropriateparties.審Describethechiefauditexecutive’sresponsibilityforidentifyingandassessingtheresidualriskandtheprocessformanagement’sacceptancerikIdentifyresidualrisk.確定剩余風(fēng)Assesstheimpactofresidualrisk;communicatemanagement’sacceptanceofrisktoseniormanagementandtheboard.評(píng)估剩余風(fēng)險(xiǎn)的影響；與高級(jí)管理層和董Describeengagementoutcomes;describethepurposeofamanagementactionplan.描述參與Assessengagementoutcomes,includingthemanagementactionEvaluatethecollectiveoutcomesofengagementsperformedbytheinternalauditactivity.評(píng)估內(nèi)部審計(jì)Recognizetheimportanceofmonitoringandfollow-uponthedispositionofauditengagementresultscommunicatedtomanagementandtheboard.認(rèn)識(shí)到Managemonitoringandfollow-upofthedispositionofauditengagementresultscommunicatedtomanagementandtheboard.“Evaluatemonitoringandfollow-upperformedbytheinternalauditCompetenciesrequiredtoidentifyandaddresstherisksspecifictotheindustryandenvironmentinwhichtheorganizationoperates.KNOWLEDGECOMPETENCYGENERALAPPLIEDstrategicplanningandPerformanceIdentifytheriskandcontrolimplicationsofdi"erentorganizationalstructures.確定不同組Evaluatetheorganization’sgovernancestructureandtheimpactoforganizationalstructureandcultureontheoverallcontrolenvironmentandriskmanagementRecommendimprovementstotheoverallcontrolenvironmentandriskmanagementstrategy.建議改善整體DescribethestrategicplanningAnalyzetheorganization’sstrategicplanningprocess.分析組織的戰(zhàn)略規(guī)Recommendimprovementstotheorganization’sstrategicplanningDescribecommonperformanceExamineperformancemeasuresusedbytheorganization.檢查組織SelectappropriateperformanceExplainorganizationalbehaviorandperformancemanagementExamineexistingorganizationalbehaviorandperformancemanagementtechniques.檢查現(xiàn)有RecommendappropriateorganizationalbehaviorandperformancemanagementDescribemanagement’se"ectivenesstoleadandbuildorganizationalcommitment.描述管Examinemanagement’se"ectivenesstoleadandbuildorganizationalcommitment.檢查管Recommendactionstomanagement’sapproachtoleadingandbuildingorganizationalCommonbusinessDescribetheriskandcontrolimplicationsofcommonbusinessprocesses(humanresources,procurement,contracting,productdevelopmentprojectmanagement,sales,marketing,logistics,managementofoutsourcedprocesses,etc.).描述常見業(yè)務(wù)流程Examinetherisksandrelatedtotheorganization’sbusinessprocesses.檢查與組織的業(yè)Recommendactionstoaddressrisksrelatedtotheorganization’sbusinessprocesses.建議采取措施解SocialresponsibilityandsustainabilityDescribecorporatesocialresponsibilityandsustainability.描述Examinetheorganization’sapproachtosocialresponsibilityandRecommendactionstoimprovetheorganization’sapproachtosocialresponsibilityandsustainability.建議DataSecurityandITcontrolframeworksDescribethebasicconceptsofITanddataanalytics.IT和數(shù)據(jù)分ApplydataanalyticsandITinauditing.IT審計(jì)。EvaluatetheuseofdataanalyticsandITinauditing.ITDescribethevariousrisksrelatedtoIT,informationsecurity,anddataprivacy.IT，信息安全和數(shù)據(jù)IdentifyandassessvariousrisksrelatedtoIT,informationsecurity,anddataprivacy.IT，RecommendactionstoaddressITrisks,informationsecurityanddataprivacy.IT風(fēng)險(xiǎn)，RecognizethepurposeandapplicationsofITcontrolframeworksandbasicITcontrols.“ITIT控件的目的和應(yīng)用。ApplyITcontrolframeworks.EvaluatetheuseofITcontrolframeworks.IT控制框架的使AccountingandIdentifyvariousfinancialandmanagerialaccountingconceptsandunderlyingprinciples.識(shí)別各種財(cái)務(wù)Conductfinancialanalyses;examineandinterpretfinancialstatements.進(jìn)行財(cái)務(wù)分析；審視和解讀財(cái)務(wù)報(bào)Evaluatefinancialstatementaccuracyandprovideassurance.評(píng)LEADERSHIP&Competenciesrequiredtoprovidestrategicdirection,communicatee"ectively,maintainrelationships,andmanageinternalauditpersonnelKNOWLEDGECOMPETENCYGENERALAPPLIEDInternalauditstrategicplanningandRecognizetheimportanceofaligningtheinternalauditstrategicplanwiththeorganization’sCreatetheinternalauditstrategicplaninalignmentwiththeorganization’sstrategyriskprofile,andriskmanagementstrategy;createane"ectiveandeRcientbudgetfortheinternalauditAssesstheinternalauditstrategicplan;evaluateandrecommendimprovementstothebudgetfortheinternalauditactivity.評(píng)估內(nèi)部審計(jì)戰(zhàn)略計(jì)劃；評(píng)估并建議內(nèi)部審計(jì)活andDi"erentiatevariousinternalauditroles,includingtheengagementsupervisorandchiefauditexecutive.Manageinternalauditpersonnel(includingrecruiting,developing,motivating,managingconflict,buildingteams,delegating,retainingtalent,andsuccessionplanning);createpoliciesandproceduresformanaginginternalauditoperations.管理內(nèi)部審計(jì)人員任計(jì)劃）；創(chuàng)建用于管理內(nèi)部審核Assessthetalentmanagemente"ortsoftheinternalauditactivity;appraisepolicies,procedures,andadministrativeactivitiesoftheinternalauditactivity.評(píng)估內(nèi)部審計(jì)IdentifykeyactivitiesinsupervisingAssessengagementsupervisionactivitiestoensurethequalityoftheinternalauditactivity.評(píng)估參與AuditplanandcoordinatingassuranceIdentifysourcesofpotentialengagements,includingindustrytrendsandemergingrisks.確定潛在Conductariskassessment,prioritizeengagements,developarisk-basedinternalauditplan,andobtainboardapproval.進(jìn)行風(fēng)險(xiǎn)評(píng)Evaluateandrevisearisk-basedinternalauditplantomeettheorganization’sevolvingneeds.評(píng)估Describecoordinationofinternalaudite"ortswiththeexternalauditorregulatoryoversightbodies,andotherinternalassurancefunctions,andpotentialrelianceonotherassuranceproviders.與外部審Prepareariskassurancemap.準(zhǔn)備Coordinateassurancee"ortswithotherproviderstoensurepropercoverageandminimizeduplicationofe"orts.與其他提供商的協(xié)調(diào)保證會(huì)QualityAssuranceandImprovementDescriberequirementsoftheQualityAssuranceandImprovementScheduleandcompleteinternalandexternalqualityassessmentstomeetrequirementsandreportAssesstheinternalauditactivity’squalityassuranceandimprovementpracticesandassessconformancewiththeStandards.評(píng)估內(nèi)部審核活I(lǐng)dentifyappropriatedisclosureofconformancevs.nonconformancewithTheIIA’sInternationalStandardsfortheProfessionalPracticeofInternalAuditing.識(shí)別適IIA的《內(nèi)部Formulateappropriatedisclosuresofconformancevs.nonconformancewiththeStandards.制定適當(dāng)?shù)姆螦ssesstheinternalauditactivity’sdisclosuresofconformancevs.nonconformancewiththeLEADERSHIPKNOWLEDGECOMPETENCYGENERALAPPLIEDCompetenciesrequiredtoprovidestrategicdirection,communicatee"ectively,maintainrelationships,andmanageinternalauditpersonnelandprocesses.SoftRecognizethevalueofadvocacyandtheimportanceofmaintainingstakeholderrelationships(e.g.,board,seniormanagement,auditclients,o