Part 3 – Internal Audit Knowledge Elements 內(nèi)部審計(jì)知識要素

100 questions | 2.0 Hours (120 minutes)

題量：100個問題，答題時間：2小時(120分鐘)

I. Governance / Business Ethics (5-15%)

治理/企業(yè)道德(5-15%)

A. Corporate/Organizational Governance Principles – Proficiency Level (P)

企業(yè)/組織的治理原則——要求熟練掌握(P)

B. Environmental and Social Safeguards

環(huán)境和社會保障

C. Corporate Social Responsibility

企業(yè)社會責(zé)任

II. Risk Management (10-20%) - Proficiency Level (P)

風(fēng)險(xiǎn)管理(10-20%)——要求熟練掌握(P)

A. Risk Management Techniques

風(fēng)險(xiǎn)管理技術(shù)

B. Organizational Use of Risk Frameworks

風(fēng)險(xiǎn)框架的組織運(yùn)用

III. Organizational Structure/Business Processes and Risks (15-25%)

組織結(jié)構(gòu)/業(yè)務(wù)流程和風(fēng)險(xiǎn)(15-25%)

A. Risk/Control Implications of Different Organizational Structures

不同組織結(jié)構(gòu)中的風(fēng)險(xiǎn)/控制涵義

B. Structure (e.g., centralized/decentralized)

結(jié)構(gòu)(如：集中的/分散的)

C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)

各種商業(yè)周期的典型方案(如：采購，銷售，知識，供應(yīng)鏈管理)

D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)

經(jīng)營過程分析 (如：工作流程分析和瓶頸管理，約束理論)

E. Inventory Management Techniques and Concepts

存貨管理技術(shù)與概念

F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce

電子資金轉(zhuǎn)帳(EFT)/電子數(shù)據(jù)交換(EDI)/電子商務(wù)

G. Business Development Life Cycles

企業(yè)發(fā)展生命周期

H. The International Organization for Standardization (ISO) Framework

國際標(biāo)準(zhǔn)化組織(ISO)框架

I. Outsourcing Business Processes

外包業(yè)務(wù)流程

IV. Communication (5-10%)

通訊((5-10%)

A. Communication (e.g., the process, organizational dynamics, impact of computerization)

通訊(如：過程，組織動力學(xué)，計(jì)算機(jī)化的影響)

B. Stakeholder Relationships

利益相關(guān)者的關(guān)系

V. Management / Leadership Principles (10-20%)

管理/領(lǐng)導(dǎo)原則(10-20%)

A. Strategic Management

戰(zhàn)略管理

1. Global analytical techniques

全球分析技術(shù)

a. Structural analysis of industries

產(chǎn)業(yè)結(jié)構(gòu)分析

b. Competitive strategies (e.g., Porter's model)

競爭策略(如：波特模型)

c. Competitive analysis

競爭分析

d. Market signals

市場信號

e. Industry evolution

產(chǎn)業(yè)演進(jìn)

2. Industry environments

行業(yè)環(huán)境

a. Competitive strategies related to:

競爭戰(zhàn)略相關(guān)的：

a1. Fragmented industries

零散型產(chǎn)業(yè)

a2. Emerging industries

新興產(chǎn)業(yè)

a3. Declining industries

夕陽產(chǎn)業(yè)

b. Competition in global industries

全球產(chǎn)業(yè)競爭

b1. Sources/impediments

來源/障礙

b2. Evolution of global markets

全球市場的演變

b3. Strategic alternatives

戰(zhàn)略選擇

b4. Trends affecting competition

影響競爭的趨勢

3. Strategic decisions

戰(zhàn)略決策

a. Analysis of integration strategies

整合策略分析

b. Capacity expansion

容量擴(kuò)展

c. Entry into new businesses

進(jìn)入新的業(yè)務(wù)

4. Forecasting

預(yù)測

5. Quality management (e.g., TQM, Six Sigma)

質(zhì)量管理(如：全面質(zhì)量管理，六西格瑪)

6. Decision analysis

決策分析

B. Organizational Behavior

組織行為

1. Organizational theory (structures and configurations)

組織理論(結(jié)構(gòu)和配置)

2. Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)

組織行為(如：動機(jī)，工作設(shè)計(jì)的影響，報(bào)酬，安排)

3. Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)

群體動力學(xué)(如：特點(diǎn)，發(fā)展階段，組織政治，效果)

4. Knowledge of human resource processes (e.g., individual performance management, supervision, personnel sourcing/staffing, staff development)

人力資源過程知識(如：個人績效管理，監(jiān)督，人員招聘/配備，員工發(fā)展)

5. Risk/control implications of different leadership styles

不同領(lǐng)導(dǎo)風(fēng)格下的風(fēng)險(xiǎn)/控制內(nèi)容

6. Performance (productivity, effectiveness, etc.)

績效(生產(chǎn)率，效率等)

C. Management Skills/Leadership Styles

管理技巧/領(lǐng)導(dǎo)風(fēng)格

1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation

領(lǐng)導(dǎo)，激勵，指導(dǎo)，引導(dǎo)人們樹立組織承諾，構(gòu)建創(chuàng)業(yè)導(dǎo)向

2. Create group synergy in pursuing collective goals

發(fā)揮團(tuán)隊(duì)協(xié)作精神，追求共同目標(biāo)

3. Team-building and assessing team performance

團(tuán)隊(duì)建設(shè)與團(tuán)隊(duì)績效評估

D. Conflict Management

沖突管理

1. Conflict resolution (e.g., competitive, cooperative, and compromise)

解決沖突(如：競爭，合作，妥協(xié))

2. Negotiation skills

談判技巧

3. Conflict management

沖突管理

4. Added-value negotiating

增值談判

E. Project Management / Change Management

項(xiàng)目管理/變革管理

1. Change management

變革管理

2. Project management techniques

項(xiàng)目管理技術(shù)

VI. IT / Business Continuity (15-25%)

信息技術(shù)/業(yè)務(wù)持續(xù)性(15-25%)

A. Security

安全性

1. Physical/system security (e.g., firewalls, access control)

實(shí)體/系統(tǒng)安全(如：防火墻，訪問控制)

2. Information protection (e.g., viruses, privacy)

信息保護(hù)(如：病毒，保密)

3. Application authentication

應(yīng)用軟件認(rèn)證

4. Encryption

加密

B. Application Development

應(yīng)用軟件開發(fā)

1. End-user computing

終端用戶計(jì)算

2. Change control (Proficiency Level)

變更控制(要求熟練掌握)

3. Systems development methodology (Proficiency Level)

系統(tǒng)開發(fā)方法學(xué)(要求熟練掌握)

4. Application development (Proficiency Level)

應(yīng)用軟件開發(fā)(要求熟練掌握)

5. Information systems development

信息系統(tǒng)開發(fā)

C. System Infrastructure

系統(tǒng)基礎(chǔ)設(shè)施

1. Workstations

工作站

2. Databases

數(shù)據(jù)庫

3. IT control frameworks (e.g., eSAC, COBIT)

信息技術(shù)控制框架(如：eSAC, COBIT)

4. Functional areas of IT operations (e.g., data center operations)

信息技術(shù)系統(tǒng)運(yùn)營的功能分類(如：數(shù)據(jù)中心運(yùn)營)

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

企業(yè)資源計(jì)劃(ERP)軟件(如：SAP R/3)

6. Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)

數(shù)據(jù)，語音和網(wǎng)絡(luò)通訊/連接(如：局域網(wǎng)，虛擬專用網(wǎng)和廣域網(wǎng))

7. Server

服務(wù)器

8. Software licensing

軟件許可

9. Mainframe

大型機(jī)

10. Operating systems

操作系統(tǒng)

11. Web infrastructure

網(wǎng)絡(luò)基礎(chǔ)設(shè)施

D. Business Continuity

業(yè)務(wù)持續(xù)性

1. IT contingency planning

信息技術(shù)系統(tǒng)應(yīng)急計(jì)劃

VII. Financial Management (13-23%)

財(cái)務(wù)管理(13-23%)

A. Financial Accounting and Finance

財(cái)務(wù)會計(jì)與財(cái)務(wù)管理

1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)

財(cái)務(wù)會計(jì)的基本概念與基本原則(如：報(bào)表，術(shù)語，關(guān)系)

2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)

中級財(cái)務(wù)會計(jì)概念(如：債券，租賃，退休金，無形資產(chǎn)，研發(fā)支出)

3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)

高級財(cái)務(wù)會計(jì)概念(如：合并，合伙，外幣業(yè)務(wù))

4. Financial statement analysis (e.g., ratios)

財(cái)務(wù)報(bào)表分析(如：比率)

5. Types of debt and equity

債務(wù)和權(quán)益的種類

6. Financial instruments (e.g., derivatives)

金融工具(如：金融衍生品)

7. Cash management (e.g., treasury functions)

現(xiàn)金管理(如：出納職能)

8. Valuation models

估價模型

9. Business valuation

企業(yè)價值評估

10. Inventory valuation

存貨估價

11. Capital budgeting (e.g., cost of capital evaluation)

資本預(yù)算(如：資本成本評估)

12. Taxation schemes (e.g., tax shelters, VAT)

稅收體制(如：減免所得稅合法手段，增值稅)

B. Managerial Accounting

管理會計(jì)

1. General concepts

基本概念

2. Costing systems (e.g., activity-based, standard)

成本核算系統(tǒng)(如：作業(yè)成本系統(tǒng)，固定成本系統(tǒng))

3. Cost concepts (e.g., absorption, variable, fixed)

成本的概念(如：全部成本，變動成本，固定成本)

4. Relevant cost

相關(guān)成本

5. Cost-volume-profit analysis

本-量-利分析

6. Transfer pricing

轉(zhuǎn)移定價

7. Responsibility accounting

責(zé)任會計(jì)

8. Operating budget

運(yùn)營預(yù)算

VIII. Global Business Environment (0-10%)

全球商業(yè)環(huán)境(0-10%)

A. Economic / Financial Environments

經(jīng)濟(jì)/金融環(huán)境

1. Global, multinational, international, and multi-local compared and contrasted

全球的，跨國的，國際的，和多個地方的金融環(huán)境比較和對照

2. Requirements for entering the global marketplace

進(jìn)入全球市場的要求

3. Creating organizational adaptability

形成組織的適應(yīng)能力

4. Managing training and development

管理培訓(xùn)和發(fā)展

B. Cultural / Political Environments

文化的/政治的環(huán)境

1. Balancing global requirements and local imperatives

平衡全球的和地方的需求

2. Global mindsets (personal characteristics/competencies)

全球思維(個人特征/能力)

3. Sources and methods for managing complexities and contradictions

管理的復(fù)雜性和矛盾的根源與方法

4. Managing multicultural teams

多元文化團(tuán)隊(duì)的管理

C. Legal and Economics — General Concepts (e.g., contracts)

法經(jīng)濟(jì)學(xué)——基本概念(如：合同)

D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)

政府立法與監(jiān)管對經(jīng)營的影響(如：貿(mào)易立法)

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