Part 2 – Internal Audit Practice內(nèi)部審計實務(wù)

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(nèi)部審計職能(40-50%)

A. Strategic Role of Internal Audit

內(nèi)部審計的戰(zhàn)略作用

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

激發(fā)，管理，催化和應(yīng)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(guān)系網(wǎng)絡(luò)

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

組織并領(lǐng)導(dǎo)團隊進行繪制，分析和業(yè)務(wù)流程改進

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

評估并培養(yǎng)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(diào)查并提出關(guān)于道德標準/合規(guī)性投訴的解決方案，并確定對違反道德規(guī)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(jīng)營行為政策(如：利益沖突)，以及合規(guī)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(guān)于治理，風(fēng)險管理，控制和合規(guī)性的最佳實踐的培訓(xùn)

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(nèi)部審計的主要業(yè)績指標

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

協(xié)調(diào)內(nèi)部審計工作與外部審計師、監(jiān)管機構(gòu)和其他內(nèi)部保障功能

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

評估業(yè)績測評系統(tǒng)的充分性和公司目標的實現(xiàn)情況——要求了解(A)

B. Operational Role of IA

內(nèi)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(guī)劃、組織、指揮和監(jiān)控內(nèi)部審計業(yè)務(wù)

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

審核內(nèi)部審計在風(fēng)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(dǎo)內(nèi)部審計部門的行政管理活動(如：預(yù)算編制，人力資源)

4. Interview candidates for internal audit positions

面試內(nèi)部審計職位的應(yīng)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(fēng)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(nèi)部控制和風(fēng)險管理框架的有效性

7. Maintain effective Quality Assurance Improvement Program

保持有效的質(zhì)量保證與改進程序

C. Establish Risk-Based IA Plan

制定風(fēng)險導(dǎo)向的內(nèi)部審計計劃

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

利用市場，產(chǎn)品和行業(yè)知識，識別新的內(nèi)部審計業(yè)務(wù)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(fēng)險框架確定潛在審計業(yè)務(wù)的來源(如：審計范圍，審計周期要求，管理需求，監(jiān)管指令)

3. Establish a framework for assessing risk

建立評估風(fēng)險的框架

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

對風(fēng)險高低進行排序和確認，在審計計劃中列出審計業(yè)務(wù)的優(yōu)先順序

5. Identify internal audit resource requirements for annual IA plan

為年度審計業(yè)務(wù)計劃識別內(nèi)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(fēng)險領(lǐng)域，年度審計業(yè)務(wù)計劃獲得董事會的批準

7. Types of engagements

審計業(yè)務(wù)類型

a. Conduct assurance engagements

實施確認業(yè)務(wù)

a1. Risk and control self-assessments

風(fēng)險和控制自我評估

a) Facilitated approach

促進方法

(1) Client-facilitated

審計業(yè)務(wù)客戶自我促進

(2) Audit-facilitated

審計促進

b) Questionnaire approach

調(diào)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(zhì)量審計業(yè)務(wù)

a4. Due diligence audit engagements

盡職調(diào)查審計業(yè)務(wù)

a5. Security audit engagements

安全審計業(yè)務(wù)

a6. Privacy audit engagements

保密審計業(yè)務(wù)

a7. Performance audit engagements (key performance indicators)

績效審計業(yè)務(wù)(主要業(yè)績指標)

a8. Operational audit engagements (efficiency and effectiveness)

經(jīng)營審計業(yè)務(wù)(效率和效果)

a9. Financial audit engagements

財務(wù)審計業(yè)務(wù)

b. Compliance audit engagements

合規(guī)性審計業(yè)務(wù)

c. Consulting engagements

咨詢業(yè)務(wù)

c1. Internal control training

內(nèi)部控制培訓(xùn)

c2. Business process mapping

繪制業(yè)務(wù)流程圖

c3. Benchmarking

基準比較法

c4. System development reviews

體系開發(fā)審核

c5. Design of performance measurement systems

業(yè)績測評系統(tǒng)的設(shè)計

II. Managing Individual Engagements (40-50%)

管理個人的業(yè)務(wù)(40-50%)

A. Plan Engagements

計劃審計業(yè)務(wù)

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

設(shè)置審計業(yè)務(wù)目標/標準，確定審計業(yè)務(wù)的范圍

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

計劃審計業(yè)務(wù)以確保關(guān)鍵風(fēng)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(lǐng)域的詳細的風(fēng)險評估(優(yōu)先考慮或評估風(fēng)險/控制因素)

4. Determine engagement procedures and prepare engagement work program

確定審計業(yè)務(wù)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(yè)務(wù)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(jiān)督審計業(yè)務(wù)

1. Direct / supervise individual engagements

指導(dǎo)/監(jiān)督個人的審計業(yè)務(wù)

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

培養(yǎng)工具性關(guān)系，建立聯(lián)系，并朝著共同的目標與他人協(xié)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(xié)調(diào)分配審計團隊成員的工作任務(wù)

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(yè)務(wù)人員的績效評估

C. Communicate Engagement Results

溝通審計業(yè)務(wù)結(jié)果

1. Initiate preliminary communication with engagement clients

與審計業(yè)務(wù)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?shù)臅r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(yè)務(wù)報告

6. Determine distribution of the report

確定審計報告的分發(fā)

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?shù)膶ο髨蟾娼Y(jié)果

D. Monitor Engagement Outcomes

監(jiān)督審計業(yè)務(wù)結(jié)果

1. Identify appropriate method to monitor engagement outcomes

確認監(jiān)督審計業(yè)務(wù)結(jié)果的適當方法

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

監(jiān)督審計業(yè)務(wù)結(jié)果并由內(nèi)部審計機構(gòu)開展恰當?shù)母櫥顒?

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(nèi)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(fēng)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(yè)務(wù)的過程中，考慮舞弊風(fēng)險的可能性，并識別與審計業(yè)務(wù)范圍相關(guān)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(yè)務(wù)時，確定是否需要特別考慮舞弊風(fēng)險

C. Determine if any suspected fraud merits investigation

確定是否應(yīng)對任何可疑的舞弊點進行調(diào)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(yù)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(fā)現(xiàn)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?shù)男袨?

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

訊問/調(diào)查技術(shù)——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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