XXXX年《實施內部審計業(yè)務》考試大綱

1、聲明：本資料由 大家論壇國際注冊內部審計師考試專區(qū) HYPERLINK club.topsage/forum-184-1.html club.topsage/forum-184-1.html 搜集整理，轉載請注明出自 HYPERLINK club.topsage club.topsage更多國際注冊內部審計師考試信息，考試真題，模擬題下載： HYPERLINK club.topsage/forum-184-1.html club.topsage/forum-184-1.html 大家論壇，全免費公益性考試論壇，等待您的光臨！ 6/6大家網TopSage.TopSage大家網 5/6更多精品在大

2、家！ HYPERLINK topsage topsage大家學習網：.；更多精品在大家！ HYPERLINK topsage topsage大家學習網聲明：本資料由大家論壇國際注冊內部審計師考試專區(qū)HYPERLINK club.topsage/forum-184-1.htmlclub.topsage/forum-184-1.html搜集整理，轉載請注明出自 HYPERLINK club.topsage club.topsage更多國際注冊內部審計師考試信息，考試真題，模擬題下載 HYPERLINK club.topsage/forum-184-1.html club.topsage/forum

3、-184-1.html大家論壇，全免費公益性考試論壇，等待您的光臨！考試大綱A.Conduct Engagements 2535 percent Proficiency Level實施審計業(yè)務 2535% 要求熟練掌握1.Research and apply appropriate standards：研討和采用適當的規(guī)范：a.IIA Professional Practices Framework e.g.， Code of Ethics， Standards， Practice AdvisoriesIIA 專業(yè)實務框架如：、；b.Other professional.， legal， an

4、d regulatory standards其他職業(yè)的、法律的和法規(guī)的規(guī)范；2.Maintain awareness of potential for fraud when conducting an engagement在實施審計業(yè)務時，要堅持防備潛在舞弊的認識：a.Notice indicators or symptoms of fraud留意舞弊的跡象和征兆；b.Design appropriate engagement steps to address significant risk of fraud設計適當的業(yè)務步驟以應對艱苦的舞弊風險；c.Employ audit tests t

5、o detect fraud采用審計測試以發(fā)現(xiàn)舞弊；d.Determine if any suspected fraud merits investigation確定能否應對任何可疑的舞弊進展調查3.Collect data.搜集證據。4.Evaluate the relevance， sufficiency， and competence of evidence.評價證據的相關性、充分性和證明力。5.Analyze and interpret data.分析和解釋證據。6.Develop workpapers.編制任務底稿。7.Review workpapers.復核任務底稿。8munica

6、te interim progress.溝通中期進展情況。9.Draw conclusions.得出結論。10.Develop recommendations when appropriate.在適當的時候編制建議書。11.Report engagement results報告審計業(yè)務結果：a.Conduct exit conference召開退出會議；b.Prepare report or other communication編制報告或其他溝通文件；c.Approve engagement report同意業(yè)務報告；d.Determine distribution of report確定報

7、告的分發(fā)；e.Obtain management response to report獲得管理層對報告的反響意見；12.Conduct client satisfaction survey.實施顧客稱心度調查。13plete performance appraisals of engagement staff.完成業(yè)務人員的業(yè)績評價。B.Conduct Specific Engagements 25 35 percent Proficiency Level實施詳細業(yè)務 2535 %要求熟練掌握1.Conduct assurance engagements.實施確認業(yè)務：a.Fraud inve

8、stigation.舞弊調查。1Determine appropriate parties to be involved with investiagion確定調查的適當對象；2Establish facts and extent of fraud e.g.， interviews， interrogations， and data analysis證明舞弊現(xiàn)實和程度如，面談、訊問和數據分析；3Report outcomes to apprpriate parties向適當方面報告結果；4Complete a process review to improve controls to prev

9、ent fraud and recommend changes對過程進展檢查以改善預防舞弊的控制，并提出改良建議。b.Risk and control self-assessment風險和控制自我評價。1Facilitated approach推進法aClient-facilitated業(yè)務客戶推進bAudit-facilitated審計推進2Questionnaire approach調查詢卷法3Self-certification approach自我認證法c.Audits of third parties.第三方的審計。d.Quality audit engagements.質量審計業(yè)務

10、。e.Due diligence audit engagements.盡職調查審計業(yè)務。f.Security audit engagements.平安審計業(yè)務。g.Privacy audit engagements.嚴密審計業(yè)務。h.Performance key performance indicators audit engagements績效主要績效目的審計業(yè)務i.Operational efficiency and effectiveness audit engagements運營效率和效果審計業(yè)務j.Financial audit engagements.財務審計業(yè)務。kplianc

11、e audit engagements合規(guī)性審計業(yè)務l.Information technology IT audit engagements.信息技術 IT 審計業(yè)務。 1Operating systems操作系統(tǒng)aMainframe大型機bServer效力器 cWorkstations任務站 2Application development運用軟件開發(fā)aSystem life cycle周期法bPrototyping原型法cEnd user computing終端用戶計算3Data and network communications數據和網絡通訊4Voice communications

12、語音通訊5System security e.g.， firewalls， access control系統(tǒng)平安如，防火墻、訪問控制6Contingency planning應急方案7Databases數據庫8Data center operations數據中心運轉9Web infrastructureWeb根底設備10Software licensing軟件答應11Electronic funds transfer EFT and Electronic data interchange EDI電子資金轉帳和電子數據交換12e-Commerce電子商務13Information protect

13、ion e.g.， viruses， privacy信息防護如：病毒、嚴密14Encryption加密15Enterprise-wide resource planning ERP software e.g.， SAP R/3企業(yè)資源方案軟件如：SAP R/32.Conduct consulting engagements實施咨詢業(yè)務。a.Internal control training內部控制培訓b.Business process review業(yè)務流程檢查c.Benchmarking基準比較法d.Information technology ITand systems developme

14、nt信息技術IT與系統(tǒng)開發(fā)e.Design of performance measurement systems業(yè)績測評系統(tǒng)的設計C.Monitor Engagement Outcomes 515 percentProficiency Level監(jiān)視審計業(yè)務結果 515%要求熟練掌握1.Determine appropriate follow-up activity by the internal audit activity根據內部審計活動確定適當的跟蹤活動。2.Identify appropriate method to monitor engagement outcomes確認監(jiān)視業(yè)務結

15、果的適當方法。3.Conduct follow-up activity實施跟蹤活動。4municate monitoring plan and results溝通監(jiān)視方案和結果。D.Fraud Knowledge Elements 5 15 percent舞弊知識要點515%1.Discovery sampling Awareness Level發(fā)現(xiàn)抽樣。要求了解2.Interrogation techniques Awareness Level訊問技術。要求了解3.Forensic auditing Awareness Level司法鑒定審計。要求了解4.Legal hazards Awar

16、eness Level法律破綻。要求了解5.Use of computers in analyzing data Proficiency Level利用計算機分析數據。要求熟練掌握6.Red flags Proficiency Level紅旗標志。要求熟練掌握7.Types of fraud Proficiency Level舞弊類型。要求熟練掌握E.Engagement Tools 15 - 25 percent業(yè)務工具 15 - 25 %1.Sampling Awareness Level抽樣。要求了解a.Nonstatistical judgmental非統(tǒng)計 判別b.Statistic

17、al統(tǒng)計2.Statistical analyses process control techniques Awareness Level統(tǒng)計分析 過程控制技術。要求了解3.Data gathering tools Proficiency Level證據搜集工具。要求熟練掌握a.Interviewing面談b.Questionnaires調查詢卷c.Checklists檢查清單4.Analytical review techniques Proficiency Level分析性復核技術。要求熟練掌握a.Ratio estimation比率估計b.Variance analysis e.g.，

18、budget vs. actual變量分析 如，預算與實踐相比較c.Other reasonableness tests其他合理性測試5.Observation Proficiency Level察看。要求熟練掌握6.Problem solving. Proficiency Level處理問題。要求熟練掌握7.Risk and control self-assessmentCSAAwareness Level風險和控制的自我評價 CSA。要求了解8puterized audit tools and techniquesProficiency Level計算機審計工具和技術。要求熟練掌握a.Embedded audit modules嵌入式審計模塊b.Data extrac