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2004年CIA考试大纲(中英文对照第一部分)

时间:2005-01-18

Part I - The Internal Audit Activity's Role in Governance, Risk, and Control
第一部分:内部审计在治理、风险和控制中的作用

A
COMPLY WITH THE IIA'S ATTRIBUTE STANDARDS (15 - 25 percent) Proficiency Level
遵守国际内部审计师协会的属性标准(15-25%)(要求熟练掌握)

1
Define purpose, authority, and responsibility of the internal audit activity.
明确内部审计的宗旨、权限和职责

a.  Determine if purpose, authority, and responsibility of internal audit activity are clearly documented/approved.
  
确定内部审计的宗旨、权限和职责是否清楚地以书面形式记录/获得批准
b.  Determine if purpose, authority, and responsibility of internal audit activity are communicated to engagement clients.
  
确定内部审计的宗旨、权限和职责是否通报审计业务客户
c.  Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity.
  
阐明内部审计的宗旨、权限和职责

2
Maintain independence and objectivity.
  
保持独立性和客观性
 
a.  Foster independence
  
加强独立性
1)  Understand organizational independence
   
理解机构的独立性
2)  Recognize the importance of organizational independence
   
认识机构独立性的重要性
3)  Determine if the internal audit activity is properly aligned to achieve organizational independence.
   
确定内部审计部门是否正确设置以获得其独立性
b.  Foster objectivity
   
加强客观性
1)  Establish policies to promote objectivity
   
制定政策以增进客观性
2)  Assess individual objectivity
   
评估个人的客观性
3)   Maintain individual objectivity
   
保持个人的客观性
4)  Recognize and mitigate impairments to independence and objectivity
   
识别和减轻对独立性和客观性的损害

3
Determine if the required knowledge, skills, and competencies are available.
  
确定是否具备必要的知识、技能和胜任能力
 
a.  Understand the knowledge, skills, and competencies that an internal auditor needs to possess.
  
理解内部审计师需要具备的知识、技能和胜任能力
b.  Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
  
确定内部审计部门履行内部审计职责所必要的知识、技能和胜任能力

4
Develop and/or procure necessary knowledge, skills and competencies collectively required by internal audit activity.
  
开发和/或取得内部审计部门整体所需要的知识、技能和胜任能力
 
5
Exercise due professional care.
  
运用应有的职业审慎

6
Promote continuing professional development.
  
促进持续专业发展
 
a.  Develop and implement a plan for continuing professional development for internal audit staff.
  
为内部审计人员制定并实施持续专业发展计划
b.  Enhance individual competency through continuing professional development.
  
通过持续专业发展提高个人能力

7
Promote quality assurance and improvement of the internal audit activity.
  
促进内部审计的质量保证与改进
 
a.  Establish and maintain a quality assurance and improvement program.
  
建立和保持质量保证与改进项目
b.  Monitor the effectiveness of the quality assurance and improvement program.
  
监督质量保证与改进项目的效果
c. Report the results of the quality assurance and improvement program to the board or other governing body.
将质量保证与改进项目的结果报告董事会或其他治理机构
d.  Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.
  
实施质量保证程序并建议改善内部审计业绩

8.  Abide by and promote compliance with the IIA Code of Ethics
遵守和促进对IIA《职业道德规范》的遵守

B
Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15 - 25 percent) Proficiency Level
以风险为基础制定计划确定内部审计重点(15-25%)(要求熟练掌握)

1
Establish a framework for assessing risk.
建立评估风险的框架
  
2
Use the framework to:
  
应用该框架:
  
a.  Identify sources of potential engagements (e.g., audit universe, management request, regulatory mandate)
  
确认潜在审计业务的来源(如:审计域,管理层的要求,法规要求)
b.  Assess organization-wide risk
  
评估组织范围内的风险
c.  Solicit potential engagement topics from various sources
  
从不同来源寻求潜在审计业务
d.  Collect and analyze data on proposed engagements
  
收集和分析拟审计业务的资料
e.  Rank and validate risk priorities
  
对风险高低进行排序和确认

3
Identify internal audit resource requirements
  
确认内部审计资源需求
 
4
Coordinate the internal audit activity's efforts with:
  
与以下方面协调内部审计工作:
  
a.  External auditor
  
外部审计师
b.  Regulatory oversight bodies
  
法规监督机构
c.  Other internal assurance functions (e.g., health and safety department)
  
其他内部保证部门(如,卫生健康和安全部门)

5
Select engagements.
  
选择审计业务
  
a.  Participate in the engagement selection process
  
参与审计业务选择过程
b.  Select engagements.
  
选择审计业务
c.  Communicate and obtain approval of the engagement plan from board
  
与董事会沟通以获得其对审计业务计划的批准

6
Identify scope of engagements. 
  
确定审计业务范围
  
C
Understand the Internal Audit Activity's Role in Organizational Governance (10 - 20 percent) Proficiency Level
  
理解内部审计在公司治理中的作用(要求熟练掌握)

1
Obtain board's approval of audit charter
  
获得董事会对审计章程的批准
 
2
Communicate plan of engagements
  
沟通审计业务计划
  
3
Report significant audit issues
  
报告重大审计事项
 
4
Communicate key performance indicators to board on a regular basis
  
定期向董事会报告主要的审计工作业绩指标
  
5
Discuss areas of significant risk
  
讨论重大风险领域
 
6
Support board in enterprise-wide risk assessment
  
支持董事会开展全公司的风险评估
  
7
Review positioning of the internal audit function within the risk management framework within the organization.
  
检查内部审计机构在组织内风险管理框架中的定位
 
8
Monitor compliance with the corporate code of conduct/business practices
  
监督遵守公司行为规范和商业惯例情况
  
9
Report on the effectiveness of the control framework
  
报告控制框架的效果
 
10
Assist board in assessing the independence of the external auditor
   
协助董事会评估外部审计师的独立性

11
Assess ethical climate of the board
   
评估董事会的道德环境

12
Assess ethical climate of the organization
   
评估组织的道德环境

13
Assess compliance with policies in specific areas (e.g., derivatives)
   
评估在特定领域遵守政策的情况(如,衍生产品)

14
Assess organization's reporting mechanism to the board
   
评估组织向董事会报告的机制

15
Conduct follow-up and report on might response to regulatory body reviews
   
对法规监督机构检查结果的落实情况进行跟踪并报告

16
Conduct follow-up and report on might response to external audit
   
对外部审计的结果进行跟踪并报告

17
Assess the adequacy of the performance measurement system, achievement of corporate objective
   
评估业绩测评系统的充分性和整体目标的实现情况

18
Support a culture of fraud awareness and encourage the reporting of improprieties
   
树立舞弊防范意识,鼓励报告不正当的行为
  
D
Perform Other Internal Audit Roles and Responsibilities (0 - 10 percent) Proficiency Level
   
执行其他内部审计任务和职责(0-10%)(要求熟练掌握)

1
Ethics/compliance
  
道德规范/合规情况
 
a.  Investigate and recommend resolution for ethics/compliance complaints
  
对道德规范/合规情况的投诉进行调查并提出解决办法
b.  Determine disposition of ethics violations
  
确定违反道德规范的处理
c.  Foster healthy ethical climate
  
培养健康的道德氛围
d.  Maintain and administer business conduct policy (e.g., conflict of interest)
  
维护和管理业务行为政策(如,利益冲突)
e.  Report on compliance
  
报告合规情况

2
Risk management
  
风险管理
  
a.  Develop and implement an organization-wide risk and control framework
  
建立和实施一个全组织的风险和控制框架
b.  Coordinate enterprise-wide risk assessment
  
协调全公司的风险评估
c.  Report corporate risk assessment to broad
  
向董事会报告公司的风险评估
d.  Review business continuity planning process
  
检查经营持续性计划过程

3
Privacy
  
保密
 
a.  Determine privacy vulnerabilities
  
确定保密的薄弱环节
b.  Report on compliance
  
报告合规情况

4
Information or physical security
  
信息或物理安全
 
a.  Determine security vulnerabilities
  
确定安全的薄弱环节
b. Determine disposition of security violations
确定对违反安全行为的处理
c. Report on compliance
  
报告合规情况

E
Governance, Risk, and Control Knowledge Elements (15 - 25 percent)
  
治理,风险,和控制知识要点(15-25%

1
Alternative models for corporate governanceAwareness Level
  
可选择的公司治理模型(要求了解)
  
2
Alternative control frameworksAwareness Level
  
可选择的控制框架(要求了解)
 
3
Risk vocabulary and conceptsProficiency Level
  
风险的词汇和概念(要求熟练掌握)
 
4
Risk management techniquesProficiency Level
  
风险管理技术(要求熟练掌握)
 
5
Risk/control implications of different organizational structuresProficiency Level
  
不同组织结构中的风险/控制内容(要求熟练掌握)
  
6
Risk/control implications of different leadership stylesAwareness Level
  
不同领导风格下的风险/控制内容
  
7
Change managementAwareness Level
  
变革管理
  
8
Conflict managementAwareness Level
  
冲突管理

9
Management control techniquesProficiency Level
  
管理控制技术
   
10
Types of control (preventive, detective, input, output) Proficiency Level
   
控制类型(预防型、检查型、输入、输出)

F
Plan Engagements (15 - 25 percent) Proficiency Level
策划审计业务(15-25%

1
Initiate preliminary communication with engagement client
  
开展与审计业务客户的初步沟通
  
2
Conduct a preliminary survey of the area of engagement
  
对审计业务范围实施初步调查
 
a.  Obtain input from engagement client
  
从审计业务客户处获得信息
b.  Perform analytical reviews
  
进行分析性复核
c.  Perform benchmarking
  
进行基准比较
d.  Conduct interviews
  
实施面谈
e.  Review prior audit reports and other relevant documentation
  
查阅以前的审计报告和其他相关资料
f.  Map processes
  
绘制流程图   
g.  Develop Checklists
  
编制检查清单

3
Complete a detailed risk assessment of the area (prioritize or evaluate risk/control factors)
  
完成相关领域的详细风险评估(对风险/控制因素进行排序或评估)

4
Coordinate audit engagement efforts with
  
与以下方面协调审计业务工作:
  
a.  External auditor
  
外部审计师
b.  Regulatory oversight bodies
  
法规监督机构

5
Establish/refine engagement objectives and finalize the scope of engagement.
  
建立/完善审计业务的目标,确定审计业务的范围
  
6
Identify or develop criteria for assurance engagements (criteria against which to audit)
  
确认或开发保证业务的标准(审计所依照的标准)
 
7
Consider the potential for fraud when planning an engagement
  
在策划审计业务时考虑舞弊的潜在可能
  
a.  Be knowledgeable of the risk factors and red flags of fraud
  
理解舞弊的风险因素和危险信号
b.  Identify common types of fraud associated with the engagement area.
  
确认与审计业务范围相关的一般舞弊类型 
c.  Determine if risk of fraud requires special consideration when conducting an engagement
  
在实施审计业务时确定是否需要对舞弊的风险进行特殊考虑

8
Determine engagement procedures.
  
确定审计业务步骤
 
9
Determine the level of staff and resources needed for the engagement
  
确定审计业务所需的人员水平和资源
  
10
Establish adequate planning and supervision of the engagement.
   
建立对审计业务充分的计划和监督

11
Prepare engagement work program.
   
编制审计业务工作方案