Part 2 – Internal Audit Practice內(nèi)部審計(jì)實(shí)務(wù)

100 questions | 2.0 Hours (120 minutes)

題量：100個(gè)問(wèn)題，答題時(shí)間：2小時(shí)(120分鐘)

I. Managing the Internal Audit Function (40-50%)

管理內(nèi)部審計(jì)職能(40-50%)

A. Strategic Role of Internal Audit

內(nèi)部審計(jì)的戰(zhàn)略作用

1. Initiate, manage, be a change catalyst, and cope with change

激發(fā)，管理，催化和應(yīng)對(duì)變革

2. Build and maintain networking with other organization executives and the audit committee

建立并維護(hù)與其他組織管理人員和審計(jì)委員會(huì)的關(guān)系網(wǎng)絡(luò)

3. Organize and lead a team in mapping, analysis, and business process improvement

組織并領(lǐng)導(dǎo)團(tuán)隊(duì)進(jìn)行繪制，分析和業(yè)務(wù)流程改進(jìn)

4. Assess and foster the ethical climate of the board and management

評(píng)估并培養(yǎng)董事會(huì)和管理層的道德氛圍

a. Investigate and recommend resolution for ethics/compliance complaints, and determine disposition of ethics violations

調(diào)查并提出關(guān)于道德標(biāo)準(zhǔn)/合規(guī)性投訴的解決方案，并確定對(duì)違反道德規(guī)范行為的處理

b. Maintain and administer business conduct policy (e.g., conflict of interest), and report on compliance

維護(hù)并管理經(jīng)營(yíng)行為政策(如：利益沖突)，以及合規(guī)性報(bào)告

5. Educate senior management and the board on best practices in governance, risk management, control, and compliance

向高級(jí)管理層和董事會(huì)提供關(guān)于治理，風(fēng)險(xiǎn)管理，控制和合規(guī)性的最佳實(shí)踐的培訓(xùn)

6. Communicate internal audit key performance indicators to senior management and the board on a regular basis

定期向高級(jí)管理層和董事會(huì)報(bào)告內(nèi)部審計(jì)的主要業(yè)績(jī)指標(biāo)

7. Coordinate IA efforts with external auditor, regulatory oversight bodies and other internal assurance functions

協(xié)調(diào)內(nèi)部審計(jì)工作與外部審計(jì)師、監(jiān)管機(jī)構(gòu)和其他內(nèi)部保障功能

8. Assess the adequacy of the performance measurement system, achievement of corporate objective – Awareness Level (A)

評(píng)估業(yè)績(jī)測(cè)評(píng)系統(tǒng)的充分性和公司目標(biāo)的實(shí)現(xiàn)情況——要求了解(A)

B. Operational Role of IA

內(nèi)部審計(jì)的運(yùn)行功能

1. Formulate policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations

制訂系列政策和程序，從而規(guī)劃、組織、指揮和監(jiān)控內(nèi)部審計(jì)業(yè)務(wù)

2. Review the role of the internal audit function within the risk management framework

審核內(nèi)部審計(jì)在風(fēng)險(xiǎn)管理框架中的職能作用

3. Direct administrative activities (e.g., budgeting, human resources) of the internal audit department

指導(dǎo)內(nèi)部審計(jì)部門的行政管理活動(dòng)(如：預(yù)算編制，人力資源)

4. Interview candidates for internal audit positions

面試內(nèi)部審計(jì)職位的應(yīng)聘者

5. Report on the effectiveness of corporate risk management processes to senior management and the board

向高級(jí)管理層和董事會(huì)報(bào)告公司風(fēng)險(xiǎn)管理流程的有效性

6. Report on the effectiveness of the internal control and risk management frameworks

報(bào)告內(nèi)部控制和風(fēng)險(xiǎn)管理框架的有效性

7. Maintain effective Quality Assurance Improvement Program

保持有效的質(zhì)量保證與改進(jìn)程序

C. Establish Risk-Based IA Plan

制定風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部審計(jì)計(jì)劃

1. Use market, product, and industry knowledge to identify new internal audit engagement opportunities

利用市場(chǎng)，產(chǎn)品和行業(yè)知識(shí)，識(shí)別新的內(nèi)部審計(jì)業(yè)務(wù)機(jī)會(huì)

2. Use a risk framework to identify sources of potential engagements (e.g., audit universe, audit cycle requirements, management requests, regulatory mandates)

運(yùn)用風(fēng)險(xiǎn)框架確定潛在審計(jì)業(yè)務(wù)的來(lái)源(如：審計(jì)范圍，審計(jì)周期要求，管理需求，監(jiān)管指令)

3. Establish a framework for assessing risk

建立評(píng)估風(fēng)險(xiǎn)的框架

4. Rank and validate risk priorities to prioritize engagements in the audit plan

對(duì)風(fēng)險(xiǎn)高低進(jìn)行排序和確認(rèn)，在審計(jì)計(jì)劃中列出審計(jì)業(yè)務(wù)的優(yōu)先順序

5. Identify internal audit resource requirements for annual IA plan

為年度審計(jì)業(yè)務(wù)計(jì)劃識(shí)別內(nèi)部審計(jì)資源需求

6. Communicate areas of significant risk and obtain approval from the board for the annual engagement plan

溝通重大風(fēng)險(xiǎn)領(lǐng)域，年度審計(jì)業(yè)務(wù)計(jì)劃獲得董事會(huì)的批準(zhǔn)

7. Types of engagements

審計(jì)業(yè)務(wù)類型

a. Conduct assurance engagements

實(shí)施確認(rèn)業(yè)務(wù)

a1. Risk and control self-assessments

風(fēng)險(xiǎn)和控制自我評(píng)估

a) Facilitated approach

促進(jìn)方法

(1) Client-facilitated

審計(jì)業(yè)務(wù)客戶自我促進(jìn)

(2) Audit-facilitated

審計(jì)促進(jìn)

b) Questionnaire approach

調(diào)查問(wèn)卷方法

c) Self-certification approach

自我認(rèn)證方法

a2. Audits of third parties and contract auditing

第三方審計(jì)和合同審計(jì)

a3. Quality audit engagements

質(zhì)量審計(jì)業(yè)務(wù)

a4. Due diligence audit engagements

盡職調(diào)查審計(jì)業(yè)務(wù)

a5. Security audit engagements

安全審計(jì)業(yè)務(wù)

a6. Privacy audit engagements

保密審計(jì)業(yè)務(wù)

a7. Performance audit engagements (key performance indicators)

績(jī)效審計(jì)業(yè)務(wù)(主要業(yè)績(jī)指標(biāo))

a8. Operational audit engagements (efficiency and effectiveness)

經(jīng)營(yíng)審計(jì)業(yè)務(wù)(效率和效果)

a9. Financial audit engagements

財(cái)務(wù)審計(jì)業(yè)務(wù)

b. Compliance audit engagements

合規(guī)性審計(jì)業(yè)務(wù)

c. Consulting engagements

咨詢業(yè)務(wù)

c1. Internal control training

內(nèi)部控制培訓(xùn)

c2. Business process mapping

繪制業(yè)務(wù)流程圖

c3. Benchmarking

基準(zhǔn)比較法

c4. System development reviews

體系開(kāi)發(fā)審核

c5. Design of performance measurement systems

業(yè)績(jī)測(cè)評(píng)系統(tǒng)的設(shè)計(jì)

II. Managing Individual Engagements (40-50%)

管理個(gè)人的業(yè)務(wù)(40-50%)

A. Plan Engagements

計(jì)劃審計(jì)業(yè)務(wù)

1. Establish engagement objectives/criteria and finalize the scope of the engagement

設(shè)置審計(jì)業(yè)務(wù)目標(biāo)/標(biāo)準(zhǔn)，確定審計(jì)業(yè)務(wù)的范圍

2. Plan engagement to assure identification of key risks and controls

計(jì)劃審計(jì)業(yè)務(wù)以確保關(guān)鍵風(fēng)險(xiǎn)的識(shí)別和控制

3. Complete a detailed risk assessment of each audit area (prioritize or evaluate risk/control factors)

完成每個(gè)審計(jì)領(lǐng)域的詳細(xì)的風(fēng)險(xiǎn)評(píng)估(優(yōu)先考慮或評(píng)估風(fēng)險(xiǎn)/控制因素)

4. Determine engagement procedures and prepare engagement work program

確定審計(jì)業(yè)務(wù)程序和編寫(xiě)審計(jì)工作程序

5. Determine the level of staff and resources needed for the engagement

確定開(kāi)展審計(jì)業(yè)務(wù)所需的人員水平和資源

6. Construct audit staff schedule for effective use of time

編制審計(jì)人員時(shí)間表，合理有效安排時(shí)間

B. Supervise Engagement

監(jiān)督審計(jì)業(yè)務(wù)

1. Direct / supervise individual engagements

指導(dǎo)/監(jiān)督個(gè)人的審計(jì)業(yè)務(wù)

2. Nurture instrumental relations, build bonds, and work with others toward shared goals

培養(yǎng)工具性關(guān)系，建立聯(lián)系，并朝著共同的目標(biāo)與他人協(xié)同工作

3. Coordinate work assignments among audit team members when serving as the auditor-in-charge of a project

作為項(xiàng)目的主管審計(jì)師，協(xié)調(diào)分配審計(jì)團(tuán)隊(duì)成員的工作任務(wù)

4. Review work papers

審核工作底稿

5. Conduct exit conference

召開(kāi)退出會(huì)議

6. Complete performance appraisals of engagement staff

完成審計(jì)業(yè)務(wù)人員的績(jī)效評(píng)估

C. Communicate Engagement Results

溝通審計(jì)業(yè)務(wù)結(jié)果

1. Initiate preliminary communication with engagement clients

與審計(jì)業(yè)務(wù)客戶進(jìn)行初步溝通

2. Communicate interim progress

溝通中期進(jìn)展情況

3. Develop recommendations when appropriate

在適當(dāng)?shù)臅r(shí)候編制建議書(shū)

4. Prepare report or other communication

編制審計(jì)報(bào)告或其他溝通文件

5. Approve engagement report

批準(zhǔn)審計(jì)業(yè)務(wù)報(bào)告

6. Determine distribution of the report

確定審計(jì)報(bào)告的分發(fā)

7. Obtain management response to the report

取得管理層對(duì)報(bào)告的反饋意見(jiàn)

8. Report outcomes to appropriate parties

向適當(dāng)?shù)膶?duì)象報(bào)告結(jié)果

D. Monitor Engagement Outcomes

監(jiān)督審計(jì)業(yè)務(wù)結(jié)果

1. Identify appropriate method to monitor engagement outcomes

確認(rèn)監(jiān)督審計(jì)業(yè)務(wù)結(jié)果的適當(dāng)方法

2. Monitor engagement outcomes and conduct appropriate follow-up by the internal audit activity

監(jiān)督審計(jì)業(yè)務(wù)結(jié)果并由內(nèi)部審計(jì)機(jī)構(gòu)開(kāi)展恰當(dāng)?shù)母櫥顒?dòng)

3. Conduct follow-up and report on management's response to internal audit recommendations

進(jìn)行跟進(jìn)并報(bào)告管理層對(duì)內(nèi)部審計(jì)建議的反饋意見(jiàn)

4. Report significant audit issues to senior management and the board periodically

定期向高級(jí)管理層和董事會(huì)報(bào)告重大審計(jì)事項(xiàng)

III. Fraud Risks and Controls (5-15%)

舞弊風(fēng)險(xiǎn)和控制(5-15%)

A. Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process

在計(jì)劃審計(jì)業(yè)務(wù)的過(guò)程中，考慮舞弊風(fēng)險(xiǎn)的可能性，并識(shí)別與審計(jì)業(yè)務(wù)范圍相關(guān)的一般舞弊類型

B. Determine if fraud risks require special consideration when conducting an engagement

在實(shí)施審計(jì)業(yè)務(wù)時(shí)，確定是否需要特別考慮舞弊風(fēng)險(xiǎn)

C. Determine if any suspected fraud merits investigation

確定是否應(yīng)對(duì)任何可疑的舞弊點(diǎn)進(jìn)行調(diào)查

D. Complete a process review to improve controls to prevent fraud and recommend changes

對(duì)過(guò)程進(jìn)行檢查，以改善預(yù)防舞弊的控制，并提出改進(jìn)建議

E. Employ audit tests to detect fraud

運(yùn)用審計(jì)測(cè)試，以發(fā)現(xiàn)舞弊

F. Support a culture of fraud awareness, and encourage the reporting of improprieties

樹(shù)立舞弊防范意識(shí)，鼓勵(lì)報(bào)告不正當(dāng)?shù)男袨?

G. Interrogation/investigative techniques – Awareness Level (A)

訊問(wèn)/調(diào)查技術(shù)——要求了解(A)

H. Forensic auditing – Awareness Level (A)

司法鑒定審計(jì)——要求了解(A)

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