2014年國際注冊內(nèi)部審計師CIA考試科目考試大綱(Part 1 ).docx

2014年國際注冊內(nèi)部審計師CIA考試科目考試大綱（Part 1 ）Part 1 Internal Audit Basics 內(nèi)部審計基礎(chǔ)知識I. Mandatory Guidance (35-45%)強制性指南（35-45%）A. Definition of Internal Auditing內(nèi)部審計定義1. Define purpose, authority, and responsibility of the internal audit activity明確內(nèi)部審計的宗旨，權(quán)力和職責B. Code of Ethics職業(yè)道德規(guī)范1. Abide by and promote compliance with The IIA Code of Ethics遵守和促進對國際內(nèi)部審計師協(xié)會（IIA）職業(yè)道德規(guī)范的遵循C. International Standards國際標準1. Comply with The IIAs Attribute Standards遵守國際內(nèi)部審計師協(xié)會的屬性標準a. Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients確定內(nèi)部審計的宗旨、權(quán)力和職責是否在審計章程中加以說明，獲得董事會批準并通報審計業(yè)務客戶b. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity闡明內(nèi)部審計的宗旨、權(quán)力和職責2. Maintain independence and objectivity保持獨立性和客觀性 a. Foster independence加強獨立性1. Understand organizational independence理解內(nèi)部審計部門在組織上的獨立性2. Recognize the importance of organizational independence認識內(nèi)部審計部門在組織上保持獨立性的重要性 3. Determine if the internal audit activity is properly aligned to achieve organizational independence確定內(nèi)部審計部門是否正確設(shè)置以獲得其獨立性 b. Foster objectivity加強客觀性1. Establish policies to promote objectivity制定政策以增進客觀性2. Assess individual objectivity評估個人的客觀性3. Maintain individual objectivity保持個人的客觀性 4. Recognize and mitigate impairments to independence and objectivity識別并減輕對獨立性和客觀性的損害 3. Determine if the required knowledge, skills, and competencies are available確定是否具備必要的知識、技能和勝任能力a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess理解內(nèi)部審計師需要具備的知識、技能和勝任能力b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity識別履行內(nèi)部審計職責所必需的知識、技能和勝任能力4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity開發(fā)和/或取得內(nèi)部審計部門整體所需的知識、技能和勝任能力5. Exercise due professional care運用應有的職業(yè)審慎6. Promote continuing professional development促進持續(xù)專業(yè)發(fā)展a. Develop and implement a plan for continuing professional development for internal audit staff為內(nèi)部審計人員制定并實施持續(xù)專業(yè)發(fā)展計劃b. Enhance individual competency through continuing professional development通過持續(xù)專業(yè)發(fā)展提高個人能力7. Promote quality assurance and improvement of the internal audit activity促進內(nèi)部審計活動的質(zhì)量保證與改進a. Monitor the effectiveness of the quality assurance and improvement program監(jiān)督質(zhì)量保證與改進程序的效果b. Report the results of the quality assurance and improvement program to the board or other governing body將質(zhì)量保證與改進程序的結(jié)果報告給董事會或其他治理機構(gòu)c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity實施質(zhì)量保證程序并建議改善內(nèi)部審計業(yè)績II. Internal Control / Risk (25-35%) Awareness Level (A)內(nèi)部控制/風險（25-35%）要求了解（A）A. Types of Controls (e.g., preventive, detective, input, output, etc.)控制類型（如：預防型、檢查型、輸入、輸出等）B. Management Control Techniques管理控制技術(shù)C. Internal Control Framework Characteristics and Use (e.g., COSO, Cadbury)內(nèi)部控制框架特點和運用（如：COSO，Cadbury）1. Develop and implement an organization-wide risk and control framework建立和實施一個全組織的風險和控制框架D. Alternative Control Frameworks可選擇的控制框架E. Risk Vocabulary and Concepts風險的詞匯和概念F. Fraud Risk Awareness舞弊風險意識1. Types of fraud舞弊類型2. Fraud red flags舞弊危險信號III. Conducting Internal Audit Engagements Audit Tools and Techniques (28-38%)開展內(nèi)部審計業(yè)務審計工具和技術(shù)（28-38%）A. Data Gathering (Collect and analyze data on proposed engagements):資料收集（收集和分析擬審計的業(yè)務資料）：1. Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area審核之前的審計報告和其他相關(guān)文檔，作為審計業(yè)務范圍初步調(diào)查的一部分2. Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area編制檢查清單/內(nèi)部控制調(diào)查問卷，作為審計業(yè)務范圍初步調(diào)查的一部分3. Conduct interviews as part of a preliminary survey of the engagement area進行面談，作為審計業(yè)務范圍初步調(diào)查的一部分4. Use observation to gather data通過觀察搜集資料5. Conduct engagement to assure identification of key risks and controls開展審計業(yè)務，確保對關(guān)鍵風險和控制的識別6. Sampling (non-statistical judgmental sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)抽樣（非統(tǒng)計抽樣方法，統(tǒng)計抽樣，發(fā)現(xiàn)抽樣，統(tǒng)計分析技術(shù)）B. Data Analysis and Interpretation:資料分析與解讀1. Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules)運用計算機審計工具和技術(shù)（如：數(shù)據(jù)挖掘與抽取，連續(xù)監(jiān)測，自動化工作底稿，嵌入式審計模塊）2. Conduct spreadsheet analysis進行電子表格分析3. Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)運用分析性復核技術(shù)（如：比率估計，變量分析，預算與實際相比較，趨勢分析，其他合理性測試）4. Conduct benchmarking進行基準比較5. Draw conclusions得出結(jié)論C. Data Reporting數(shù)據(jù)報告1. Report test results to auditor in charge向主管審計師匯報測試結(jié)果2. Develop preliminary conclusions regarding controls產(chǎn)生關(guān)于控制的初步