CIA考试大纲第二部分：《内部审计实务》

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第二部分：内部审计实务 (2014年第二部分考试大纲)

100 questions | 2.0 Hours (120 minutes)

题量：100个问题，答题时间：2小时(120分钟)

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

管理内部审计职能(40-50%)

A. Strategic Role of Internal Audit

内部审计的战略作用

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

激发，管理，催化和应对变革

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

建立并维护与其他组织管理人员和审计委员会的关系网络

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

组织并领导团队进行绘制，分析和业务流程改进

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

评估并培养董事会和管理层的道德氛围

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

调查并提出关于道德标准/合规性投诉的解决方案，并确定对违反道德规范行为的处理

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

维护并管理经营行为政策(如：利益冲突)，以及合规性报告

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

向高级管理层和董事会提供关于治理，风险管理，控制和合规性的最佳实践的培训

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

定期向高级管理层和董事会报告内部审计的主要业绩指标

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

协调内部审计工作与外部审计师、监管机构和其他内部保障功能

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

评估业绩测评系统的充分性和公司目标的实现情况——要求了解(A)

B. Operational Role of IA

内部审计的运行功能

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

制订系列政策和程序，从而规划、组织、指挥和监控内部审计业务

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

审核内部审计在风险管理框架中的职能作用

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

指导内部审计部门的行政管理活动(如：预算编制，人力资源)

4. Interview candidates for internal audit positions

面试内部审计职位的应聘者

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

向高级管理层和董事会报告公司风险管理流程的有效性

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

报告内部控制和风险管理框架的有效性

7. Maintain effective Quality Assurance Improvement Program

保持有效的质量保证与改进程序

C. Establish Risk-Based IA Plan

制定风险导向的内部审计计划

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

利用市场，产品和行业知识，识别新的内部审计业务机会

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

运用风险框架确定潜在审计业务的来源(如：审计范围，审计周期要求，管理需求，监管指令)

3. Establish a framework for assessing risk

建立评估风险的框架

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

对风险高低进行排序和确认，在审计计划中列出审计业务的优先顺序

5. Identify internal audit resource requirements for annual IA plan

为年度审计业务计划识别内部审计资源需求

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

沟通重大风险领域，年度审计业务计划获得董事会的批准

7. Types of engagements

审计业务类型

a. Conduct assurance engagements

实施确认业务

a1. Risk and control self-assessments

风险和控制自我评估

a) Facilitated approach

促进方法

(1) Client-facilitated

审计业务客户自我促进

(2) Audit-facilitated

审计促进

b) Questionnaire approach

调查问卷方法

c) Self-certification approach

自我认证方法

a2. Audits of third parties and contract auditing

第三方审计和合同审计

a3. Quality audit engagements

质量审计业务

a4. Due diligence audit engagements

尽职调查审计业务

a5. Security audit engagements

安全审计业务

a6. Privacy audit engagements

保密审计业务

a7. Performance audit engagements (key performance indicators)

绩效审计业务(主要业绩指标)

a8. Operational audit engagements (efficiency and effectiveness)

经营审计业务(效率和效果)

a9. Financial audit engagements

财务审计业务

b. Compliance audit engagements

合规性审计业务

c. Consulting engagements

咨询业务

c1. Internal control training

内部控制培训

c2. Business process mapping

绘制业务流程图

c3. Benchmarking

基准比较法

c4. System development reviews

体系开发审核

c5. Design of performance measurement systems

业绩测评系统的设计

II. Managing Individual Engagements (40-50%)

管理个人的业务(40-50%)

A. Plan Engagements

计划审计业务

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

设置审计业务目标/标准，确定审计业务的范围

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

计划审计业务以确保关键风险的识别和控制

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

完成每个审计领域的详细的风险评估(优先考虑或评估风险/控制因素)

4. Determine engagement procedures and prepare engagement work program

确定审计业务程序和编写审计工作程序

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

确定开展审计业务所需的人员水平和资源

6. Construct audit staff schedule for effective use of time

编制审计人员时间表，合理有效安排时间

B. Supervise Engagement

监督审计业务

1. Direct / supervise individual engagements

指导/监督个人的审计业务

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

培养工具性关系，建立联系，并朝着共同的目标与他人协同工作

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

作为项目的主管审计师，协调分配审计团队成员的工作任务

4. Review work papers

审核工作底稿

5. Conduct exit conference

召开退出会议

6. Complete performance appraisals of engagement staff

完成审计业务人员的绩效评估

C. Communicate Engagement Results

沟通审计业务结果

1. Initiate preliminary communication with engagement clients

与审计业务客户进行初步沟通

2. Communicate interim progress

沟通中期进展情况

3. Develop recommendations when appropriate

在适当的时候编制建议书

4. Prepare report or other communication

编制审计报告或其他沟通文件

5. Approve engagement report

批准审计业务报告

6. Determine distribution of the report

确定审计报告的分发

7. Obtain management response to the report

取得管理层对报告的反馈意见

8. Report outcomes to appropriate parties

向适当的对象报告结果

D. Monitor Engagement Outcomes

监督审计业务结果

1. Identify appropriate method to monitor engagement outcomes

确认监督审计业务结果的适当方法

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

监督审计业务结果并由内部审计机构开展恰当的跟踪活动

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

进行跟进并报告管理层对内部审计建议的反馈意见

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

定期向高级管理层和董事会报告重大审计事项

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

舞弊风险和控制(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

在计划审计业务的过程中，考虑舞弊风险的可能性，并识别与审计业务范围相关的一般舞弊类型

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

在实施审计业务时，确定是否需要特别考虑舞弊风险

C. Determine if any suspected fraud merits investigation

确定是否应对任何可疑的舞弊点进行调查

D. 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

E. Employ audit tests to detect fraud

运用审计测试，以发现舞弊

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

树立舞弊防范意识，鼓励报告不正当的行为

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