國(guó)際內(nèi)審師CIA考試大綱實(shí)施內(nèi)部審計(jì)業(yè)務(wù)

1、第二部分 實(shí)施內(nèi)部審計(jì)業(yè)務(wù)SYLLABUS OF CONDUCTING THE INTERNAL AUDIT ENGAGEMENT實(shí)施內(nèi)部審計(jì)業(yè)務(wù)大綱A.Conduct Engagements (2535 percent) (Proficiency Level)實(shí)施內(nèi)部審計(jì)業(yè)務(wù)(25%35%)(要求熟練掌握)Research and apply appropriate standards研究和采用適當(dāng)?shù)臉?biāo)準(zhǔn)：a.IIA Professional Practices Framework (e.g., Code of Ethics,Standards, Practice Advisories)II

2、A職業(yè)實(shí)務(wù)框架（如道德規(guī)范、標(biāo)準(zhǔn)、實(shí)務(wù)公告）b.Other professional,legal, and regulatory standards其他職業(yè)的、法律的和法規(guī)的標(biāo)準(zhǔn)2.Maintain awareness of potential for fraud在實(shí)施審計(jì)業(yè)務(wù)時(shí)，要保持防范潛在舞弊的意識(shí)when conductingan engagementa.Notice indicators or symptoms of fraud注意舞弊的跡象和征兆b.Design appropriate engagement steps to設(shè)計(jì)適當(dāng)?shù)膶徲?jì)業(yè)務(wù)步驟以應(yīng)對(duì)重大的舞弊風(fēng)險(xiǎn)address

3、significantrisk of fraudc.Employ audit tests to detect fraud采用審計(jì)測(cè)試以發(fā)現(xiàn)舞弊d.Determine if any suspected fraud merits確定是否應(yīng)對(duì)任何可疑的舞弊進(jìn)行調(diào)查investigation3.Collect data收集資料4.Evaluate the relevance, sufficiency, and competence of evidence評(píng)估證據(jù)的相關(guān)性、充分性和證明力5.Analyze and interpret data分析和解釋數(shù)據(jù)6.Devel op work papers編制

4、審計(jì)工作底稿7.Review work papers復(fù)核工作底稿8.Communicate interim progress溝通中期進(jìn)展情況9.Draw conclusions得出結(jié)論10.Develop recommendations when appropriate在適當(dāng)?shù)臅r(shí)候編制建議書(shū)11.Re port engagement results報(bào)告審計(jì)業(yè)務(wù)結(jié)果a. Conduct exit conference召開(kāi)退出會(huì)議b. Prepare report or other communication編制審計(jì)報(bào)告或其他溝通文件reportc. A pp rove engagement批準(zhǔn)審

5、計(jì)業(yè)務(wù)報(bào)告d.Determine distributionof report確定審計(jì)報(bào)告的分發(fā)e. Obtain managementresponse to report取得管理層對(duì)報(bào)告的反饋意見(jiàn)12.Conduct client satisfaction survey實(shí)施顧客滿意度調(diào)查13.Complete performance appraisals of engagement完成審計(jì)業(yè)務(wù)人員的業(yè)績(jī)?cè)u(píng)價(jià)staffB.Conduct Specific Engagements(2535 percent)實(shí)施具體審計(jì)業(yè)務(wù)(25%35%)(要求熟練掌握)(P roficiencyLevel)Con

6、duct assurance engagements實(shí)施保證業(yè)務(wù)a.Fraud investigation舞弊調(diào)查1)Determine appropriate parties to be involved with確定調(diào)查的適當(dāng)對(duì)象investiagion2)Establish facts and extent of fraud (eg, interviews, interrogations, and data analysis)證實(shí)舞弊事實(shí)和程度(如面談、訊問(wèn)和數(shù)據(jù)分析)3)Report outcomes to apprpriate parties向適當(dāng)方面報(bào)告結(jié)果4)Co mp lete

7、 a p rocess review to imp rove controls to p revent 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。b.Risk and control self-assessment風(fēng)險(xiǎn)和控制自我評(píng)價(jià)Facilitated app roach促進(jìn)方法(a)Client-facilitated審計(jì)業(yè)務(wù)客戶自我促進(jìn)(b)Audit-facilitated審計(jì)促進(jìn)2)Questionnaire app roach調(diào)查問(wèn)卷方法3) Self-ceilificationapp roach自我認(rèn)證方法c. Au

8、dits of third parties第三方的審計(jì)d. Quality audit engagements質(zhì)量審計(jì)業(yè)務(wù)e. Due diligence audit engagements盡職調(diào)查審計(jì)業(yè)務(wù)f. Security audit engagements安全審計(jì)業(yè)務(wù)g. Privacy audit engagements保密審計(jì)業(yè)務(wù)h. Performance (key performance indicators) audit engagements績(jī)效(主要業(yè)績(jī)指標(biāo))審計(jì)業(yè)務(wù)i. Operational (efficiency and effectiveness) audit e

9、ngagements經(jīng)營(yíng)(效率和效果)審計(jì)業(yè)務(wù)j. Financial audit engagements財(cái)務(wù)審計(jì)業(yè)務(wù)k. Compliance audit engagements合規(guī)性審計(jì)業(yè)務(wù)l. Information technology (IT) audit engagements信息技術(shù)(IT)審計(jì)業(yè)務(wù)1)0p erating systems操作系統(tǒng)(a) Mainframe大型機(jī)(b) Workstations工作站(c)Server服務(wù)器2)A pp lication devel op ment應(yīng)用軟件開(kāi)發(fā)(a)A pp licationauthentication應(yīng)用軟件認(rèn)證(

10、b)Systems devel op ment methodology系統(tǒng)開(kāi)發(fā)方法學(xué)(c) Change control變動(dòng)控制(d) End user computing終端用戶計(jì)算3)Data and network communications數(shù)據(jù)和網(wǎng)絡(luò)通信4) Voice communications語(yǔ)音通訊5) System security (e.g., firewalls, access control)系統(tǒng)安全(如防火墻、訪問(wèn)控制)ZK)6) Contingency pl anning應(yīng)急計(jì)劃7) Databases數(shù)據(jù)庫(kù)8) Data center op erations數(shù)據(jù)

11、中心運(yùn)行9)Web infrastructureWeb基礎(chǔ)設(shè)施 10)Software licensing軟件許可11)Electronic funds transfer (EFT) and Electronic data interchange (EDI)電子資金轉(zhuǎn)賬12)e-Commerce電子商務(wù)13)Information protection (e.g., viruses, privacy)信息防護(hù)(如：病毒、保密)14)Encry ption加密ZK)15)Enterprise-wide resource planning (ERP) software (e.g., SAP R/3

12、)企業(yè)資源計(jì)劃軟件(如：SAP R/3)2. Conduct consulting engagements實(shí)施咨詢業(yè)務(wù)。a. Internal control training內(nèi)部控制培訓(xùn)b. Business process review業(yè)務(wù)流程檢查c. Benchmarking基準(zhǔn)比較法d. Information technology (IT) and systems development信息技術(shù)與系統(tǒng)開(kāi)發(fā)e. Design of performance measurement systems業(yè)績(jī)測(cè)評(píng)系統(tǒng)的設(shè)計(jì)C.Monitor Engagement Outcomes (515 per

13、cent) ( ProficiencyLevel)監(jiān)督審計(jì)業(yè)務(wù)結(jié)果（5%15%）（要求熟練掌握）1.Determineappropriatefollow-up activity by the internal audit activity根據(jù)內(nèi)部審計(jì)結(jié)果確定適當(dāng)?shù)母櫥顒?dòng)2.ldentify 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3. Conduct follow-up activity實(shí)施跟蹤活動(dòng)4. Communicate monitoring plan and results溝通監(jiān)督計(jì)劃和結(jié)果D.F

14、raud Knowledge Elements (515 percent)舞弊知識(shí)要點(diǎn)(5%15%)Discovery samp ling (Awareness Level)發(fā)現(xiàn)抽樣（要求了解）2.Interrogation techniques (Awareness Level)訊問(wèn)技術(shù)(要求了解)3.Forensic auditing (Awareness Level)司法鑒定審計(jì)(要求了解)4.Legal hazards (Awareness Level)法律漏洞(要求了解)5. Use of computers in analyzing data (ProficiencyLevel)利

15、用計(jì)算機(jī)分析數(shù)據(jù)(要求熟練掌握)6. Red flags (Proficiency Level)紅旗標(biāo)志(要求熟練掌握)7. Types of fraud (Proficiency Level)舞弊類(lèi)型(要求熟練掌握)E.Engagement Tools (1525 percent)審計(jì)業(yè)務(wù)工具(15%25%)1.Sa mp ling (Awareness Level)抽樣(要求了解)a.Nonstatistical (judgmental)非統(tǒng)計(jì)（判斷）b. Statistical統(tǒng)計(jì)2.Statistical analyses (process control techniques) (A

16、wareness Level)統(tǒng)計(jì)分析（過(guò)程控制技術(shù)）（要求了解）3.Data gathering tools (Proficiency Level)數(shù)據(jù)收集手段(要求熟練掌握)a.Interviewing面談Questionnaires調(diào)查問(wèn)卷c. Checklists檢查清單Analytical review techniques (Proficiency Level)分析性復(fù)核技術(shù)（要求熟練掌握）a.Ratio estimation比率估計(jì)b.Variance analysis (e.g., budget vs. actual)變量分析(如預(yù)算與實(shí)際相比較)c.Other reasona

17、bleness tests其他合理性測(cè)試5.Observation (P roficiency Level)觀察(要求熟練掌握)6.Problem solving (Proficiency Level)解決問(wèn)題(要求熟練掌握)7.Risk and control self-assessment (CSA) (Awareness Level)風(fēng)險(xiǎn)和控制的自我評(píng)價(jià)(CSA)(要求了解)8. Computerizedaudit tools and techniques (Proficiency Level)計(jì)算機(jī)審計(jì)工具和技術(shù)(要求熟練掌握)a.Embedded audit modules嵌入式審計(jì)模塊b.Data extraction techniques數(shù)據(jù)提取技術(shù)c.General