Part 2 – Internal Audit Practice內部審計實務

100 questions | 2.0 Hours (120 minutes)

題量：100個問題，答題時間：2小時(120分鐘)

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

管理內部審計職能(40-50%)

A. Strategic Role of Internal Audit

內部審計的戰略作用

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

激發，管理，催化和應對變革

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

建立并維護與其他組織管理人員和審計委員會的關系網絡

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

組織并領導團隊進行繪制，分析和業務流程改進

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

評估并培養董事會和管理層的道德氛圍

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

調查并提出關于道德標準/合規性投訴的解決方案，并確定對違反道德規范行為的處理

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

維護并管理經營行為政策(如：利益沖突)，以及合規性報告

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

向高級管理層和董事會提供關于治理，風險管理，控制和合規性的最佳實踐的培訓

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

定期向高級管理層和董事會報告內部審計的主要業績指標

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

協調內部審計工作與外部審計師、監管機構和其他內部保障功能

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

評估業績測評系統的充分性和公司目標的實現情況——要求了解(A)

B. Operational Role of IA

內部審計的運行功能

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，從而規劃、組織、指揮和監控內部審計業務

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

審核內部審計在風險管理框架中的職能作用

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

指導內部審計部門的行政管理活動(如：預算編制，人力資源)

4. Interview candidates for internal audit positions

面試內部審計職位的應聘者

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

向高級管理層和董事會報告公司風險管理流程的有效性

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

報告內部控制和風險管理框架的有效性

7. Maintain effective Quality Assurance Improvement Program

保持有效的質量保證與改進程序

C. Establish Risk-Based IA Plan

制定風險導向的內部審計計劃

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

利用市場，產品和行業知識，識別新的內部審計業務機會

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

運用風險框架確定潛在審計業務的來源(如：審計范圍，審計周期要求，管理需求，監管指令)

3. Establish a framework for assessing risk

建立評估風險的框架

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

對風險高低進行排序和確認，在審計計劃中列出審計業務的優先順序

5. Identify internal audit resource requirements for annual IA plan

為年度審計業務計劃識別內部審計資源需求

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

溝通重大風險領域，年度審計業務計劃獲得董事會的批準

7. Types of engagements

審計業務類型

a. Conduct assurance engagements

實施確認業務

a1. Risk and control self-assessments

風險和控制自我評估

a) Facilitated approach

促進方法

(1) Client-facilitated

審計業務客戶自我促進

(2) Audit-facilitated

審計促進

b) Questionnaire approach

調查問卷方法

c) Self-certification approach

自我認證方法

a2. Audits of third parties and contract auditing

第三方審計和合同審計

a3. Quality audit engagements

質量審計業務

a4. Due diligence audit engagements

盡職調查審計業務

a5. Security audit engagements

安全審計業務

a6. Privacy audit engagements

保密審計業務

a7. Performance audit engagements (key performance indicators)

績效審計業務(主要業績指標)

a8. Operational audit engagements (efficiency and effectiveness)

經營審計業務(效率和效果)

a9. Financial audit engagements

財務審計業務

b. Compliance audit engagements

合規性審計業務

c. Consulting engagements

咨詢業務

c1. Internal control training

內部控制培訓

c2. Business process mapping

繪制業務流程圖

c3. Benchmarking

基準比較法

c4. System development reviews

體系開發審核

c5. Design of performance measurement systems

業績測評系統的設計

II. Managing Individual Engagements (40-50%)

管理個人的業務(40-50%)

A. Plan Engagements

計劃審計業務

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

設置審計業務目標/標準，確定審計業務的范圍

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

計劃審計業務以確保關鍵風險的識別和控制

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

完成每個審計領域的詳細的風險評估(優先考慮或評估風險/控制因素)

4. Determine engagement procedures and prepare engagement work program

確定審計業務程序和編寫審計工作程序

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

確定開展審計業務所需的人員水平和資源

6. Construct audit staff schedule for effective use of time

編制審計人員時間表，合理有效安排時間

B. Supervise Engagement

監督審計業務

1. Direct / supervise individual engagements

指導/監督個人的審計業務

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

培養工具性關系，建立聯系，并朝著共同的目標與他人協同工作

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

作為項目的主管審計師，協調分配審計團隊成員的工作任務

4. Review work papers

審核工作底稿

5. Conduct exit conference

召開退出會議

6. Complete performance appraisals of engagement staff

完成審計業務人員的績效評估

C. Communicate Engagement Results

溝通審計業務結果

1. Initiate preliminary communication with engagement clients

與審計業務客戶進行初步溝通

2. Communicate interim progress

溝通中期進展情況

3. Develop recommendations when appropriate

在適當的時候編制建議書

4. Prepare report or other communication

編制審計報告或其他溝通文件

5. Approve engagement report

批準審計業務報告

6. Determine distribution of the report

確定審計報告的分發

7. Obtain management response to the report

取得管理層對報告的反饋意見

8. Report outcomes to appropriate parties

向適當的對象報告結果

D. Monitor Engagement Outcomes

監督審計業務結果

1. Identify appropriate method to monitor engagement outcomes

確認監督審計業務結果的適當方法

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

監督審計業務結果并由內部審計機構開展恰當的跟蹤活動

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

進行跟進并報告管理層對內部審計建議的反饋意見

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

定期向高級管理層和董事會報告重大審計事項

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

舞弊風險和控制(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

在計劃審計業務的過程中，考慮舞弊風險的可能性，并識別與審計業務范圍相關的一般舞弊類型

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

在實施審計業務時，確定是否需要特別考慮舞弊風險

C. Determine if any suspected fraud merits investigation

確定是否應對任何可疑的舞弊點進行調查

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

對過程進行檢查，以改善預防舞弊的控制，并提出改進建議

E. Employ audit tests to detect fraud

運用審計測試，以發現舞弊

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

樹立舞弊防范意識，鼓勵報告不正當的行為

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

訊問/調查技術——要求了解(A)

H. Forensic auditing – Awareness Level (A)

司法鑒定審計——要求了解(A)

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