XXXX年《实施内部审计业务》考试大纲

1、声明：本资料由 大家论坛国际注册内部审计师考试专区 HYPERLINK club.topsage/forum-184-1.html club.topsage/forum-184-1.html 搜集整理，转载请注明出自 HYPERLINK club.topsage club.topsage更多国际注册内部审计师考试信息，考试真题，模拟题下载： HYPERLINK club.topsage/forum-184-1.html club.topsage/forum-184-1.html 大家论坛，全免费公益性考试论坛，等待您的光临！ 6/6大家网TopSage.TopSage大家网 5/6更多精品在大

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3、-184-1.html大家论坛，全免费公益性考试论坛，等待您的光临！考试大纲A.Conduct Engagements 2535 percent Proficiency Level实施审计业务 2535% 要求熟练掌握1.Research and apply appropriate standards：研讨和采用适当的规范：a.IIA Professional Practices Framework e.g.， Code of Ethics， Standards， Practice AdvisoriesIIA 专业实务框架如：、；b.Other professional.， legal， an

4、d regulatory standards其他职业的、法律的和法规的规范；2.Maintain awareness of potential for fraud when conducting an engagement在实施审计业务时，要坚持防备潜在舞弊的认识：a.Notice indicators or symptoms of fraud留意舞弊的迹象和征兆；b.Design appropriate engagement steps to address significant risk of fraud设计适当的业务步骤以应对艰苦的舞弊风险；c.Employ audit tests t

5、o detect fraud采用审计测试以发现舞弊；d.Determine if any suspected fraud merits investigation确定能否应对任何可疑的舞弊进展调查3.Collect data.搜集证据。4.Evaluate the relevance， sufficiency， and competence of evidence.评价证据的相关性、充分性和证明力。5.Analyze and interpret data.分析和解释证据。6.Develop workpapers.编制任务底稿。7.Review workpapers.复核任务底稿。8munica

6、te interim progress.沟通中期进展情况。9.Draw conclusions.得出结论。10.Develop recommendations when appropriate.在适当的时候编制建议书。11.Report engagement results报告审计业务结果：a.Conduct exit conference召开退出会议；b.Prepare report or other communication编制报告或其他沟通文件；c.Approve engagement report同意业务报告；d.Determine distribution of report确定报

7、告的分发；e.Obtain management response to report获得管理层对报告的反响意见；12.Conduct client satisfaction survey.实施顾客称心度调查。13plete performance appraisals of engagement staff.完成业务人员的业绩评价。B.Conduct Specific Engagements 25 35 percent Proficiency Level实施详细业务 2535 %要求熟练掌握1.Conduct assurance engagements.实施确认业务：a.Fraud inve

8、stigation.舞弊调查。1Determine appropriate parties to be involved with investiagion确定调查的适当对象；2Establish facts and extent of fraud e.g.， interviews， interrogations， and data analysis证明舞弊现实和程度如，面谈、讯问和数据分析；3Report outcomes to apprpriate parties向适当方面报告结果；4Complete a process review to improve controls to prev

9、ent fraud and recommend changes对过程进展检查以改善预防舞弊的控制，并提出改良建议。b.Risk and control self-assessment风险和控制自我评价。1Facilitated approach推进法aClient-facilitated业务客户推进bAudit-facilitated审计推进2Questionnaire approach调查询卷法3Self-certification approach自我认证法c.Audits of third parties.第三方的审计。d.Quality audit engagements.质量审计业务

10、。e.Due diligence audit engagements.尽职调查审计业务。f.Security audit engagements.平安审计业务。g.Privacy audit engagements.严密审计业务。h.Performance key performance indicators audit engagements绩效主要绩效目的审计业务i.Operational efficiency and effectiveness audit engagements运营效率和效果审计业务j.Financial audit engagements.财务审计业务。kplianc

11、e audit engagements合规性审计业务l.Information technology IT audit engagements.信息技术 IT 审计业务。 1Operating systems操作系统aMainframe大型机bServer效力器 cWorkstations任务站 2Application development运用软件开发aSystem life cycle周期法bPrototyping原型法cEnd user computing终端用户计算3Data and network communications数据和网络通讯4Voice communications

12、语音通讯5System security e.g.， firewalls， access control系统平安如，防火墙、访问控制6Contingency planning应急方案7Databases数据库8Data center operations数据中心运转9Web infrastructureWeb根底设备10Software licensing软件答应11Electronic funds transfer EFT and Electronic data interchange EDI电子资金转帐和电子数据交换12e-Commerce电子商务13Information protect

13、ion e.g.， viruses， privacy信息防护如：病毒、严密14Encryption加密15Enterprise-wide resource planning ERP software e.g.， SAP R/3企业资源方案软件如：SAP R/32.Conduct consulting engagements实施咨询业务。a.Internal control training内部控制培训b.Business process review业务流程检查c.Benchmarking基准比较法d.Information technology ITand systems developme

14、nt信息技术IT与系统开发e.Design of performance measurement systems业绩测评系统的设计C.Monitor Engagement Outcomes 515 percentProficiency Level监视审计业务结果 515%要求熟练掌握1.Determine appropriate follow-up activity by the internal audit activity根据内部审计活动确定适当的跟踪活动。2.Identify appropriate method to monitor engagement outcomes确认监视业务结

15、果的适当方法。3.Conduct follow-up activity实施跟踪活动。4municate monitoring plan and results沟通监视方案和结果。D.Fraud Knowledge Elements 5 15 percent舞弊知识要点515%1.Discovery sampling Awareness Level发现抽样。要求了解2.Interrogation techniques Awareness Level讯问技术。要求了解3.Forensic auditing Awareness Level司法鉴定审计。要求了解4.Legal hazards Awar

16、eness Level法律破绽。要求了解5.Use of computers in analyzing data Proficiency Level利用计算机分析数据。要求熟练掌握6.Red flags Proficiency Level红旗标志。要求熟练掌握7.Types of fraud Proficiency Level舞弊类型。要求熟练掌握E.Engagement Tools 15 - 25 percent业务工具 15 - 25 %1.Sampling Awareness Level抽样。要求了解a.Nonstatistical judgmental非统计 判别b.Statistic

17、al统计2.Statistical analyses process control techniques Awareness Level统计分析 过程控制技术。要求了解3.Data gathering tools Proficiency Level证据搜集工具。要求熟练掌握a.Interviewing面谈b.Questionnaires调查询卷c.Checklists检查清单4.Analytical review techniques Proficiency Level分析性复核技术。要求熟练掌握a.Ratio estimation比率估计b.Variance analysis e.g.，

18、budget vs. actual变量分析 如，预算与实践相比较c.Other reasonableness tests其他合理性测试5.Observation Proficiency Level察看。要求熟练掌握6.Problem solving. Proficiency Level处理问题。要求熟练掌握7.Risk and control self-assessmentCSAAwareness Level风险和控制的自我评价 CSA。要求了解8puterized audit tools and techniquesProficiency Level计算机审计工具和技术。要求熟练掌握a.Embedded audit modules嵌入式审计模块b.Data extrac