Part II - Conducting the Internal Audit Engagement
第二部分 – 實(shí)施內(nèi)部審計(jì)業(yè)務(wù)
A. Conduct Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施審計(jì)業(yè)務(wù) (25 – 35%) (要求熟練掌握)
1. Research and apply appropriate standards:
研究和采用適當(dāng)?shù)臉?biāo)準(zhǔn)：
a. IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA 職業(yè)實(shí)務(wù)框架（如，《道德規(guī)范》、《標(biāo)準(zhǔn)》、《實(shí)務(wù)公告》）；
b. Other professional., legal, and regulatory standards
其他職業(yè)的、法律的和法規(guī)的標(biāo)準(zhǔn)；
2. Maintain awareness of potential for fraud when conducting an engagement
在實(shí)施審計(jì)業(yè)務(wù)時(shí)，要保持防范潛在舞弊的意識：
a. Notice indicators or symptoms of fraud
注意舞弊的跡象和征兆；
b. Design appropriate engagement steps to address significant risk of fraud
設(shè)計(jì)適當(dāng)?shù)膶徲?jì)業(yè)務(wù)步驟以應(yīng)對重大的舞弊風(fēng)險(xiǎn)；
c. Employ audit tests to detect fraud
采用審計(jì)測試以發(fā)現(xiàn)舞弊；
d. Determine if any suspected fraud merits investigation
確定是否應(yīng)對任何可疑的舞弊進(jìn)行調(diào)查
3. Collect data.
收集數(shù)據(jù)。
4. Evaluate the relevance, sufficiency, and competence of evidence.
評估證據(jù)的相關(guān)性、充分性和適當(dāng)性。
5. Analyze and interpret data.
分析和解釋數(shù)據(jù)。
6. Develop workpapers.
編制工作底稿。
7. Review workpapers.
復(fù)核工作底稿。
8. Communicate interim progress.
溝通中期進(jìn)展情況。
9. Draw conclusions.
得出結(jié)論。
10. Develop recommendations when appropriate.
在適當(dāng)?shù)臅r(shí)候編制建議書。
11. Report engagement results
報(bào)告審計(jì)業(yè)務(wù)結(jié)果：
a. Conduct exit conference
召開退出會議；
b. Prepare report or other communication
編制審計(jì)報(bào)告或其他溝通文件；
c. Approve engagement report
批準(zhǔn)審計(jì)業(yè)務(wù)報(bào)告；
d. Determine distribution of report
確定審計(jì)報(bào)告的分發(fā)；
e. Obtain management response to report
取得管理層對報(bào)告的反饋意見；
12. Conduct client satisfaction survey.
實(shí)施顧客滿意度調(diào)查。
13. Complete performance appraisals of engagement staff.
完成審計(jì)業(yè)務(wù)人員的業(yè)績評價(jià)。
B. Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施具體審計(jì)業(yè)務(wù) (25 - 35 %)（要求熟練掌握）
第二部分 – 實(shí)施內(nèi)部審計(jì)業(yè)務(wù)
A. Conduct Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施審計(jì)業(yè)務(wù) (25 – 35%) (要求熟練掌握)
1. Research and apply appropriate standards:
研究和采用適當(dāng)?shù)臉?biāo)準(zhǔn)：
a. IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA 職業(yè)實(shí)務(wù)框架（如，《道德規(guī)范》、《標(biāo)準(zhǔn)》、《實(shí)務(wù)公告》）；
b. Other professional., legal, and regulatory standards
其他職業(yè)的、法律的和法規(guī)的標(biāo)準(zhǔn)；
2. Maintain awareness of potential for fraud when conducting an engagement
在實(shí)施審計(jì)業(yè)務(wù)時(shí)，要保持防范潛在舞弊的意識：
a. Notice indicators or symptoms of fraud
注意舞弊的跡象和征兆；
b. Design appropriate engagement steps to address significant risk of fraud
設(shè)計(jì)適當(dāng)?shù)膶徲?jì)業(yè)務(wù)步驟以應(yīng)對重大的舞弊風(fēng)險(xiǎn)；
c. Employ audit tests to detect fraud
采用審計(jì)測試以發(fā)現(xiàn)舞弊；
d. Determine if any suspected fraud merits investigation
確定是否應(yīng)對任何可疑的舞弊進(jìn)行調(diào)查
3. Collect data.
收集數(shù)據(jù)。
4. Evaluate the relevance, sufficiency, and competence of evidence.
評估證據(jù)的相關(guān)性、充分性和適當(dāng)性。
5. Analyze and interpret data.
分析和解釋數(shù)據(jù)。
6. Develop workpapers.
編制工作底稿。
7. Review workpapers.
復(fù)核工作底稿。
8. Communicate interim progress.
溝通中期進(jìn)展情況。
9. Draw conclusions.
得出結(jié)論。
10. Develop recommendations when appropriate.
在適當(dāng)?shù)臅r(shí)候編制建議書。
11. Report engagement results
報(bào)告審計(jì)業(yè)務(wù)結(jié)果：
a. Conduct exit conference
召開退出會議；
b. Prepare report or other communication
編制審計(jì)報(bào)告或其他溝通文件；
c. Approve engagement report
批準(zhǔn)審計(jì)業(yè)務(wù)報(bào)告；
d. Determine distribution of report
確定審計(jì)報(bào)告的分發(fā)；
e. Obtain management response to report
取得管理層對報(bào)告的反饋意見；
12. Conduct client satisfaction survey.
實(shí)施顧客滿意度調(diào)查。
13. Complete performance appraisals of engagement staff.
完成審計(jì)業(yè)務(wù)人員的業(yè)績評價(jià)。
B. Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施具體審計(jì)業(yè)務(wù) (25 - 35 %)（要求熟練掌握）