2005年CIA考試大綱第一部分內部審計在治理、風險和控制中的作用
part i - the internal audit activity’’s role in governance, risk, and control
第一部分：內部審計在治理、風險和控制中的作用
a．comply with the iia’’s attribute standards (15 - 25 percent) （proficiency level）
遵守國際內部審計師協會的屬性標準（15-25%）（要求熟練掌握）
1．define purpose, authority, and responsibility of the internal audit activity.
明確內部審計的宗旨、權力和職責
a.determine if purpose, authority, and responsibility of internal audit activity are clearly documented/approved.
確定內部審計的宗旨、權力和職責是否清楚地以書面形式記錄並獲得批准
b.determine if purpose, authority, and responsibility of internal audit activity are communicated to engagement clients.
確定內部審計的宗旨、權力和職責是否通報審計業務客戶
c.demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity.
闡明內部審計的宗旨、權力和職責
2．maintain independence and objectivity.
保持獨立性和客觀性
a.foster independence
加強獨立性
1)understand organizational independence
理解內部審計機構的獨立性
2)recognize the importance of organizational independence
認識內部審計機構獨立性的重要性
3)determine if the internal audit activity is properly aligned to achieve organizational independence.
確定內部審計機構是否正確設定以獲得其獨立性
b.foster objectivity
加強客觀性
1)establish policies to promote objectivity
制定政策以增進客觀性
2)assess individual objectivity
評估個人的客觀性
3) maintain individual objectivity
保持個人的客觀性
4)recognize and mitigate impairments to independence and objectivity
識別和減輕對獨立性和客觀性的損害
3．determine if the required knowledge, skills, and competencies are available.
確定是否具備必要的知識、技能和勝任能力
a.understand the knowledge, skills, and competencies that an internal auditor needs to possess.
理解內部審計師需要具備的知識、技能和勝任能力
b.identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
識別履行內部審計職責所必要的知識、技能和勝任能力
4．develop and/or procure necessary knowledge, skills and competencies collectively required by internal audit activity.
開發和/或取得內部審計活動所必要的知識、技能和勝任能力
5．exercise due professional care.
運用應有的職業審慎
6．promote continuing professional development.
促進持續專業發展
a. develop and implement a plan for continuing professional development for internal audit staff.
為內部審計人員制定並實施持續專業發展計畫
b. enhance individual competency through continuing professional development.
通過持續專業發展提高個人能力
7．promote quality assurance and improvement of the internal audit activity.
促進內部審計活動的質量保證與改進
a. establish and maintain a quality assurance and improvement program.
建立和保持質量保證與改進項目
b. monitor the effectiveness of the quality assurance and improvement program.
監督質量保證與改進項目的效果
c. report the results of the quality assurance and improvement program to the board or other governing body.
將質量保證與改進項目的結果報告董事會或其他治理機構
d. conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.
實施質量保證程式並建議改善內部審計業績
8. abide by and promote compliance with the iia code of ethics
遵守和促進對iia《道德規範》的遵守
b．establish a risk-based plan to determine the priorities of the internal audit activity (15 - 25 percent) （proficiency level）
以風險為基礎制定計畫確定內部審計重點（15-25%）（要求熟練掌握）