2014年度国际注册内部审计师CIA考试科目考试大纲(Part2).docxVIP

2014年国际注册内部审计师CIA考试大纲（Part 2）　Part 2 – Internal Audit Practice内部审计实务　　I. Managing the Internal Audit Function (40-50%)　管理内部审计职能（40-50%）?　A. Strategic Role of Internal Audit　内部审计的战略作用　1. Initiate, manage, be a change catalyst, and cope with change　激发，管理，催化和应对变革?　2. Build and maintain networking with other organization executives and the audit committee　建立并维护与其他组织管理人员和审计委员会的关系网络?　3. Organize and lead a team in mapping, analysis, and business process improvement　组织并领导团队进行绘制，分析和业务流程改进?　4. Assess and foster the ethical climate of the board and management　评估并培养董事会和管理层的道德氛围?　a. Investigate and recommend resolution for ethics/compliance complaints, and determine disposition of ethics violations　调查并提出关于道德标准/合规性投诉的解决方案，并确定对违反道德规范行为的处理?　b. Maintain and administer business conduct policy (e.g., conflict of interest), and report on compliance　维护并管理经营行为政策（如：利益冲突），以及合规性报告?　5. Educate senior management and the board on best practices in governance, risk management, control, and compliance　向高级管理层和董事会提供关于治理，风险管理，控制和合规性的最佳实践的培训?　6. Communicate internal audit key performance indicators tosenior management and the board on a regular basis　定期向高级管理层和董事会报告内部审计的主要业绩指标　7. Coordinate IA efforts with external auditor, regulatory oversight bodies and other internal assurance functions　协调内部审计工作与外部审计师、监管机构和其他内部保障功能?　8. Assess the adequacy of the performance measurement system, achievement of corporate objective – Awareness Level (A)　评估业绩测评系统的充分性和公司目标的实现情况——要求了解（A）?　B. Operational Role of IA　内部审计的运行功能?　1. Formulate policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations　制订系列政策和程序，从而规划、组织、指挥和监控内部审计业务?　2. Review the role of the internal audit function within the risk management framework　审核内部审计在风险管理框架中的职能作用?　3. Direct administrative activities (e.g., budgeting, human resources) of the internal audit department　指导内部审计部门的行政管理活动（如：预算编制，人力资源）?　4. Interview candidates for internal audit positions　面试内部审计职位的应聘者?　5. Report on the effectiveness of corporat