Part II - Conducting the Internal Audit Engagement
第二部分 – 實施內(nèi)部審計業(yè)務
A. Conduct Engagements (25 - 35 percent) (Proficiency Level)
實施審計業(yè)務 (25 – 35%) (要求熟練掌握)
1. Research and apply appropriate standards:
研究和采用適當?shù)臉藴剩?nbsp;
a. IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA 職業(yè)實務框架(如,《道德規(guī)范》、《標準》、《實務公告》);
b. Other professional., legal, and regulatory standards
其他職業(yè)的、法律的和法規(guī)的標準;
2. Maintain awareness of potential for fraud when conducting an engagement
在實施審計業(yè)務時,要保持防范潛在舞弊的意識:
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
設計適當?shù)膶徲嫎I(yè)務步驟以應對重大的舞弊風險;
c. Employ audit tests to detect fraud
采用審計測試以發(fā)現(xiàn)舞弊;
d. Determine if any suspected fraud merits investigation
確定是否應對任何可疑的舞弊進行調查
3. Collect data.
收集數(shù)據(jù)。
4. Evaluate the relevance, sufficiency, and competence of evidence.
評估證據(jù)的相關性、充分性和適當性。
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.
復核工作底稿。
8. Communicate interim progress.
溝通中期進展情況。
9. Draw conclusions.
得出結論。
10. Develop recommendations when appropriate.
在適當?shù)臅r候編制建議書。
11. Report engagement results
報告審計業(yè)務結果:
a. Conduct exit conference
召開退出會議;
b. Prepare report or other communication
編制審計報告或其他溝通文件;
c. Approve engagement report
批準審計業(yè)務報告;
d. Determine distribution of report
確定審計報告的分發(fā);
e. Obtain management response to report
取得管理層對報告的反饋意見;
12. Conduct client satisfaction survey.
實施顧客滿意度調查。
13. Complete performance appraisals of engagement staff.
完成審計業(yè)務人員的業(yè)績評價。
Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)
實施具體審計業(yè)務 (25 - 35 %)(要求熟練掌握)
1. Conduct assurance engagements.
實施保證業(yè)務:
a. Fraud investigation.
舞弊調查。
1) Determine appropriate parties to be involved with investiagion
確定調查的適當對象;
2) Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)
證實舞弊事實和程度(如,面談、訊問和數(shù)據(jù)分析);
3) Report outcomes to apprpriate parties
向適當方面報告結果;
4) 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。
b. Risk and control self-assessment
風險和控制自我評價。
1) Facilitated approach
促進方法
(a) Client-facilitated
審計業(yè)務客戶自我促進
(b) Audit-facilitated
審計促進
2) Questionnaire approach
調查問卷方法
3) Self-certification approach
自我認證方法
c. Audits of third parties.
第三方的審計。
d. Quality audit engagements.
質量審計業(yè)務。
e. Due diligence audit engagements.
盡職調查審計業(yè)務。
f. Security audit engagements.
安全審計業(yè)務。
g. Privacy audit engagements.
保密審計業(yè)務。
h. Performance (key performance indicators) audit engagements
績效(主要績效指標)審計業(yè)務
i. Operational (efficiency and effectiveness) audit engagements
經(jīng)營(效率和效果)審計業(yè)務
j. Financial audit engagements.
財務審計業(yè)務。
k. Compliance audit engagements
合規(guī)性審計業(yè)務
l. Information technology (IT) audit engagements.
信息技術 (IT) 審計業(yè)務。
1) Operating systems
操作系統(tǒng)
(a) Mainframe
大型機
(b) Workstations
工作站
(c) Server
服務器
2) Application development
應用軟件開發(fā)
(a) Application authentication
應用軟件認證
(b) Systems development methodology
系統(tǒng)開發(fā)方法學
(c) Change control
變動控制
(d) End user computing
終端用戶計算
3) Data and network communications
數(shù)據(jù)和網(wǎng)絡通訊
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
應急計劃
7) Databases
數(shù)據(jù)庫
8) Data center operations
數(shù)據(jù)中心運行
9) Web infrastructure
Web基礎設施
10) Software licensing
軟件許可
11) Electronic funds transfer (EFT) and Electronic data interchange (EDI)
電子資金轉帳
12) e-Commerce
電子商務
13) Information protection (e.g., viruses, privacy)
信息防護(如:病毒、保密)
14) Encryption
加密
15) Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
企業(yè)資源計劃軟件(如:SAP R/3)
2. Conduct consulting engagements
實施咨詢業(yè)務。
a. Internal control training
內(nèi)部控制培訓
b. Business process review
業(yè)務流程檢查
c. Benchmarking
基準比較法
d. Information technology (IT) and systems development
信息技術 (IT) 與系統(tǒng)開發(fā)
e. Design of performance measurement systems
業(yè)績測評系統(tǒng)的設計
Monitor Engagement Outcomes (5 - 15 percent)(Proficiency Level)
監(jiān)督審計業(yè)務結果 (5 – 15%)(要求熟練掌握)
1. Determine appropriate follow-up activity by the internal audit activity
根據(jù)內(nèi)部審計結果確定適當?shù)母櫥顒印?/P>
2. Identify appropriate method to monitor engagement outcomes
確認監(jiān)督審計業(yè)務結果的適當方法。
3. Conduct follow-up activity
實施跟蹤活動。
4. Communicate monitoring plan and results
溝通監(jiān)督計劃和結果。
Fraud Knowledge Elements (5 - 15 percent)
舞弊知識要點(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。(要求了解)
3. Forensic auditing (Awareness Level)
司法鑒定審計。(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)
利用計算機分析數(shù)據(jù)。(要求熟練掌握)
6. Red flags (Proficiency Level)
紅旗標志。(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)
審計業(yè)務手段 (15 - 25 %)
1. Sampling (Awareness Level)
抽樣。(要求了解)
a. Nonstatistical (judgmental)
非統(tǒng)計 (判斷)
b. Statistical
統(tǒng)計
2. Statistical analyses (process control techniques) (Awareness Level)
統(tǒng)計分析 (過程控制技術)。(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
調查問卷
c. Checklists
檢查清單
4. Analytical review techniques (Proficiency Level)
分析性復核技術。(要求熟練掌握)
a. Ratio estimation
比率估計
b. Variance analysis (e.g., budget vs. actual)
變量分析 (如,預算與實際相比較)
c. Other reasonableness tests
其他合理性測試
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)
風險和控制的自我評價 (CSA)。(要求了解)
8. Computerized audit tools and techniques (Proficiency Level)
計算機審計工具和技術。(要求熟練掌握)
a. Embedded audit modules
嵌入式審計模塊
b. Data extraction techniques
數(shù)據(jù)提取技術
c. Generalized audit software (e.g., ACL, IDEA)
通用審計軟件 (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)
(責任編輯:中大編輯)