XXXX年《實(shí)施內(nèi)部審計(jì)業(yè)務(wù)》考試大綱

1、聲明：本資料由 大家論壇國(guó)際注冊(cè)內(nèi)部審計(jì)師考試專區(qū) HYPERLINK club.topsage/forum-184-1.html club.topsage/forum-184-1.html 搜集整理，轉(zhuǎn)載請(qǐng)注明出自 HYPERLINK club.topsage club.topsage更多國(guó)際注冊(cè)內(nèi)部審計(jì)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(fèi)公益性考試論壇，等待您的光臨！ 6/6大家網(wǎng)TopSage.TopSage大家網(wǎng) 5/6更多精品在大

2、家！ HYPERLINK topsage topsage大家學(xué)習(xí)網(wǎng)：.；更多精品在大家！ HYPERLINK topsage topsage大家學(xué)習(xí)網(wǎng)聲明：本資料由大家論壇國(guó)際注冊(cè)內(nèi)部審計(jì)師考試專區(qū)HYPERLINK club.topsage/forum-184-1.htmlclub.topsage/forum-184-1.html搜集整理，轉(zhuǎn)載請(qǐng)注明出自 HYPERLINK club.topsage club.topsage更多國(guó)際注冊(cè)內(nèi)部審計(jì)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(fèi)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(shí)施審計(jì)業(yè)務(wù) 2535% 要求熟練掌握1.Research and apply appropriate standards：研討和采用適當(dāng)?shù)囊?guī)范：a.IIA Professional Practices Framework e.g.， Code of Ethics， Standards， Practice AdvisoriesIIA 專業(yè)實(shí)務(wù)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(shí)施審計(jì)業(yè)務(wù)時(shí)，要堅(jiān)持防備潛在舞弊的認(rèn)識(shí)：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(shè)計(jì)適當(dāng)?shù)臉I(yè)務(wù)步驟以應(yīng)對(duì)艱苦的舞弊風(fēng)險(xiǎn)；c.Employ audit tests t

5、o detect fraud采用審計(jì)測(cè)試以發(fā)現(xiàn)舞弊；d.Determine if any suspected fraud merits investigation確定能否應(yīng)對(duì)任何可疑的舞弊進(jìn)展調(diào)查3.Collect data.搜集證據(jù)。4.Evaluate the relevance， sufficiency， and competence of evidence.評(píng)價(jià)證據(jù)的相關(guān)性、充分性和證明力。5.Analyze and interpret data.分析和解釋證據(jù)。6.Develop workpapers.編制任務(wù)底稿。7.Review workpapers.復(fù)核任務(wù)底稿。8munica

6、te 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(huì)議；b.Prepare report or other communication編制報(bào)告或其他溝通文件；c.Approve engagement report同意業(yè)務(wù)報(bào)告；d.Determine distribution of report確定報(bào)

7、告的分發(fā)；e.Obtain management response to report獲得管理層對(duì)報(bào)告的反響意見；12.Conduct client satisfaction survey.實(shí)施顧客稱心度調(diào)查。13plete performance appraisals of engagement staff.完成業(yè)務(wù)人員的業(yè)績(jī)?cè)u(píng)價(jià)。B.Conduct Specific Engagements 25 35 percent Proficiency Level實(shí)施詳細(xì)業(yè)務(wù) 2535 %要求熟練掌握1.Conduct assurance engagements.實(shí)施確認(rèn)業(yè)務(wù)：a.Fraud inve

8、stigation.舞弊調(diào)查。1Determine appropriate parties to be involved with investiagion確定調(diào)查的適當(dāng)對(duì)象；2Establish facts and extent of fraud e.g.， interviews， interrogations， and data analysis證明舞弊現(xiàn)實(shí)和程度如，面談、訊問(wèn)和數(shù)據(jù)分析；3Report outcomes to apprpriate parties向適當(dāng)方面報(bào)告結(jié)果；4Complete a process review to improve controls to prev

9、ent fraud and recommend changes對(duì)過(guò)程進(jìn)展檢查以改善預(yù)防舞弊的控制，并提出改良建議。b.Risk and control self-assessment風(fēng)險(xiǎn)和控制自我評(píng)價(jià)。1Facilitated approach推進(jìn)法aClient-facilitated業(yè)務(wù)客戶推進(jìn)bAudit-facilitated審計(jì)推進(jìn)2Questionnaire approach調(diào)查詢卷法3Self-certification approach自我認(rèn)證法c.Audits of third parties.第三方的審計(jì)。d.Quality audit engagements.質(zhì)量審計(jì)業(yè)務(wù)

10、。e.Due diligence audit engagements.盡職調(diào)查審計(jì)業(yè)務(wù)。f.Security audit engagements.平安審計(jì)業(yè)務(wù)。g.Privacy audit engagements.嚴(yán)密審計(jì)業(yè)務(wù)。h.Performance key performance indicators audit engagements績(jī)效主要績(jī)效目的審計(jì)業(yè)務(wù)i.Operational efficiency and effectiveness audit engagements運(yùn)營(yíng)效率和效果審計(jì)業(yè)務(wù)j.Financial audit engagements.財(cái)務(wù)審計(jì)業(yè)務(wù)。kplianc

11、e audit engagements合規(guī)性審計(jì)業(yè)務(wù)l.Information technology IT audit engagements.信息技術(shù) IT 審計(jì)業(yè)務(wù)。 1Operating systems操作系統(tǒng)aMainframe大型機(jī)bServer效力器 cWorkstations任務(wù)站 2Application development運(yùn)用軟件開發(fā)aSystem life cycle周期法bPrototyping原型法cEnd user computing終端用戶計(jì)算3Data and network communications數(shù)據(jù)和網(wǎng)絡(luò)通訊4Voice communications

12、語(yǔ)音通訊5System security e.g.， firewalls， access control系統(tǒng)平安如，防火墻、訪問(wèn)控制6Contingency planning應(yīng)急方案7Databases數(shù)據(jù)庫(kù)8Data center operations數(shù)據(jù)中心運(yùn)轉(zhuǎn)9Web infrastructureWeb根底設(shè)備10Software licensing軟件答應(yīng)11Electronic funds transfer EFT and Electronic data interchange EDI電子資金轉(zhuǎn)帳和電子數(shù)據(jù)交換12e-Commerce電子商務(wù)13Information protect

13、ion e.g.， viruses， privacy信息防護(hù)如：病毒、嚴(yán)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(shí)施咨詢業(yè)務(wù)。a.Internal control training內(nèi)部控制培訓(xùn)b.Business process review業(yè)務(wù)流程檢查c.Benchmarking基準(zhǔn)比較法d.Information technology ITand systems developme

14、nt信息技術(shù)IT與系統(tǒng)開發(fā)e.Design of performance measurement systems業(yè)績(jī)測(cè)評(píng)系統(tǒng)的設(shè)計(jì)C.Monitor Engagement Outcomes 515 percentProficiency Level監(jiān)視審計(jì)業(yè)務(wù)結(jié)果 515%要求熟練掌握1.Determine appropriate follow-up activity by the internal audit activity根據(jù)內(nèi)部審計(jì)活動(dòng)確定適當(dāng)?shù)母櫥顒?dòng)。2.Identify appropriate method to monitor engagement outcomes確認(rèn)監(jiān)視業(yè)務(wù)結(jié)

15、果的適當(dāng)方法。3.Conduct follow-up activity實(shí)施跟蹤活動(dòng)。4municate monitoring plan and results溝通監(jiān)視方案和結(jié)果。D.Fraud Knowledge Elements 5 15 percent舞弊知識(shí)要點(diǎn)515%1.Discovery sampling Awareness Level發(fā)現(xiàn)抽樣。要求了解2.Interrogation techniques Awareness Level訊問(wèn)技術(shù)。要求了解3.Forensic auditing Awareness Level司法鑒定審計(jì)。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(jì)算機(jī)分析數(shù)據(jù)。要求熟練掌握6.Red flags Proficiency Level紅旗標(biāo)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(wù)工具 15 - 25 %1.Sampling Awareness Level抽樣。要求了解a.Nonstatistical judgmental非統(tǒng)計(jì) 判別b.Statistic

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

18、budget vs. actual變量分析 如，預(yù)算與實(shí)踐相比較c.Other reasonableness tests其他合理性測(cè)試5.Observation Proficiency Level察看。要求熟練掌握6.Problem solving. Proficiency Level處理問(wèn)題。要求熟練掌握7.Risk and control self-assessmentCSAAwareness Level風(fēng)險(xiǎn)和控制的自我評(píng)價(jià) CSA。要求了解8puterized audit tools and techniquesProficiency Level計(jì)算機(jī)審計(jì)工具和技術(shù)。要求熟練掌握a.Embedded audit modules嵌入式審計(jì)模塊b.Data extrac