Part II - Conducting the Internal Audit Engagement

第二部分 – 實(shí)施內(nèi)部審計(jì)業(yè)務(wù)

A. Conduct Engagements (25 - 35 percent) (Proficiency Level)

實(shí)施審計(jì)業(yè)務(wù) (25 – 35%) (要求熟練掌握) 

1. 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)

IIA 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 when conducting an engagement

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)：

a. Notice indicators or symptoms of fraud

注意舞弊的跡象和征兆；

b. Design appropriate engagement steps to address significant risk of fraud

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)；

c. 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 investigation

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

3. Collect data.

收集數(shù)據(jù)。

4. Evaluate the relevance, sufficiency, and competence of evidence.

評(píng)估證據(jù)的相關(guān)性、充分性和適當(dāng)性。

5. Analyze and interpret data.

分析和解釋數(shù)據(jù)。

6. Develop workpapers.

編制工作底稿。

7. Review workpapers.

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。

11. Report engagement results

報(bào)告審計(jì)業(yè)務(wù)結(jié)果：

a. Conduct exit conference

召開退出會(huì)議；

b. Prepare report or other communication

編制審計(jì)報(bào)告或其他溝通文件；

c. Approve engagement report

批準(zhǔn)審計(jì)業(yè)務(wù)報(bào)告；

d. Determine distribution of report

確定審計(jì)報(bào)告的分發(fā)；

e. Obtain management response to report

取得管理層對(duì)報(bào)告的反饋意見；

12. Conduct client satisfaction survey.

實(shí)施顧客滿意度調(diào)查。

13. Complete performance appraisals of engagement staff.

完成審計(jì)業(yè)務(wù)人員的業(yè)績(jī)?cè)u(píng)價(jià)。

Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)

實(shí)施具體審計(jì)業(yè)務(wù) (25 - 35 %)（要求熟練掌握）

1. Conduct 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 investiagion

確定調(diào)查的適當(dāng)對(duì)象；

2) Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)

證實(shí)舞弊事實(shí)和程度（如，面談、訊問和數(shù)據(jù)分析）；

3) Report outcomes to apprpriate parties

向適當(dāng)方面報(bào)告結(jié)果；

4) Complete a process review to improve controls to prevent fraud and recommend changes

對(duì)過程進(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)。

1) Facilitated approach

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 approach

調(diào)查問卷方法

3) Self-certification approach

自我認(rèn)證方法

c. Audits 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（主要績(jī)效指標(biāo)）審計(jì)業(yè)務(wù)

i. Operational (efficiency and effectiveness) audit engagements

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) Operating systems

操作系統(tǒng)

(a) Mainframe

大型機(jī)

(b) Workstations

工作站

(c) Server

服務(wù)器

2) Application development

應(yīng)用軟件開發(fā)

(a) Application authentication

應(yīng)用軟件認(rèn)證

(b) Systems development methodology

系統(tǒng)開發(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)通訊

4) Voice communications

語音通訊

5) System security (e.g., firewalls, access control)

系統(tǒng)安全(如，防火墻、訪問控制)

6) Contingency planning

應(yīng)急計(jì)劃

7) Databases

數(shù)據(jù)庫

8) Data center operations

數(shù)據(jù)中心運(yùn)行

9) Web infrastructure

Web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)帳
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) Encryption

加密
15) Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)

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) (IT) 與系統(tǒng)開發(fā)

e. Design of performance measurement systems

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

Monitor Engagement Outcomes (5 - 15 percent)（Proficiency Level）

監(jiān)督審計(jì)業(yè)務(wù)結(jié)果 (5 – 15%)（要求熟練掌握）

1. Determine appropriate follow-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. 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。

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。

Fraud Knowledge Elements (5 - 15 percent)

舞弊知識(shí)要點(diǎn)(5 – 15%)

1. Discovery sampling (Awareness Level)

發(fā)現(xiàn)抽樣。(要求了解)

2. Interrogation techniques (Awareness Level)

訊問技術(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 (Proficiency Level)

利用計(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)

舞弊類型。(要求熟練掌握)

Engagement Tools (15 - 25 percent)

審計(jì)業(yè)務(wù)手段 (15 - 25 %)

1. Sampling (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) (Awareness Level)

統(tǒng)計(jì)分析 (過程控制技術(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

b. Questionnaires

調(diào)查問卷

c. Checklists

檢查清單

4. 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 reasonableness tests

其他合理性測(cè)試

5. Observation (Proficiency Level)

觀察。(要求熟練掌握)

6. Problem solving. (Proficiency Level)

解決問題。(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. Computerized audit 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. Generalized audit software (e.g., ACL, IDEA)

通用審計(jì)軟件 (例如，ACL, IDEA)

d. Spreadsheet analysis

電子表格分析

e. Automated workpapers (e.g., Lotus Notes, Auditor Assistant)

自動(dòng)化工作底稿 (例如，Lotus Notes，Auditor Assistant)

9. Process mapping including flowcharting (Proficiency Level)

過程描述，包括流程圖。(要求熟練掌握)

（責(zé)任編輯：中大編輯）