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Part 1 – Internal Audit Basics 内部审计基础知识 Part 2 – Internal Audit Practice内部审计实务 Part 3 – Internal Audit Knowledge Elements 内部审计知识要素 Part 1 – Internal Audit Basics 内部审计基础知识 125 questions | 2.5 Hours (150 minutes) 题量：125个问题，答题时间：2.5小时（150分钟） I. Mandatory Guidance (35-45%) 强制性指南（35-45%） A. Definition of Internal Auditing 内部审计定义 1. Define purpose, authority, and responsibility of the internal audit activity 明确内部审计的宗旨，权力和职责 B. Code of Ethics 职业道德规范 1. Abide by and promote compliance with The IIA Code of Ethics 遵守和促进对国际内部审计师协会（IIA）《职业道德规范》的遵循 C. International Standards 国际标准 1. Comply with The IIAs Attribute Standards 遵守国际内部审计师协会的属性标准 a. Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients 确定内部审计的宗旨、权力和职责是否在审计章程中加以说明，获得董事会批准并通报审计业务客户 b. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity 阐明内部审计的宗旨、权力和职责 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 理解内部审计部门在组织上的独立性 2. Recognize the importance of organizational independence 认识内部审计部门在组织上保持独立性的重要性 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 识别并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 识别履行内部审计职责所必需的知识、技能和胜任能力 4. Develop and/