国际内部审计专业实务框架培训资料(PPT 56张)
国际内部审计专业实务框架
国际内部审计专业实务框架(2011年1月1日)银星集团审计部XXTEL:XX邮箱:459069297@2/28/2012 3:14 PM内部审计定义目职业道德规范录实务标准2/28/2012 3:14 PM国际内部审计师协会1987年11月,中国内部审计学会(2002年5月改名为中国内部审计协会)加入了国际内部审计师协会。
IIA网址:/2/28/2012 3:14 PM内部审计观念传统观念◆成本中心◆非增值部门非增值部◆负责「寻找麻烦」的工作,小事化大◆工作不受重视◆是一个可有可无的部门是个可有可无的部门后果◆内部控制缺乏客观性◆可能因其它工作压力而被忽视◆董事会得到的信心保证大减◆经营风险上升◆内部控制过程严重崩溃2/28/2012 3:14 PM世通公司内部审计师·CynthiaCooper)辛西娅库珀(Cynthia Cooper)2002年,揭发世通在以往年度隐瞒亏损,把应计当期费用资本化为固定资产,透过折旧把当期费用分年摊销入损益表。
调查结果,世通从2000和2001年度原审核净利润76亿美元和24 亿美元调整为净亏损489亿美元和92亿美元虚增资产少计费用及错计收入等共虚报利润高达亏损489亿美元和92 亿美元,虚增资产、少计费用及错计收入等共虚报利润高达740亿多美元。
公布利润需要作出调整之后,股价由最高64美元跌至最低0.9美元,裁减员工17,000人。
安然公司副总裁莎朗·沃特金斯(SherronWatkins)安然公司副总裁莎朗·沃特金斯(Sherron Watkins)2001年10月份,安然突然传出接近6亿美元亏损的季度财务报告。
调查结果,安然被迫承认做了假账,自1997年以来,虚报盈利大约6亿美元,并把即将到期的39亿美元的债务隐瞒了24亿美元。
2001年11月28日,曾高逾90美元的安然公司股票一天之内暴跌75%;两天后,又2001年11月28日,曾高逾90美元的安然公司股票天之内暴跌75%;两天后,又跌至每股0.26美元,股价缩水到不足高峰时期的0.3%。
内部审计培训课件PPT(共 101张)
1、年度计划范例
某集团公司审计部200×年度审计计划
为了做好200×年度内部审计工作,更好地发挥内 部审计在公司经营管理活动中的作用,根据《内部 审计具体准则第1号——审计计划》规定,制定本计 划。
一、年度审计目标
200×年度内部审计工作将以科学发展观为指导, 认真贯彻200×年度公司经营管理方针,在公司董事 会及其审计委员会的领导下,……突出审计重点, 积极探索经营审计和管理审计,进一步完善内部控 制评审,积极稳妥地开展部门和分公司经理的经济 责任审计,继续规范财务报表审计,……以促进健 全内部控制、强化公司治理、实现价值增值。
第一级、第二级:两年一审; 第三级:一年一审;第四级:半年一审
选择审计对象应遵循的原则之二
关键性因素: 风险导向原则
凡是公司经营存在风险或风险大的地方都是公 司必须重点关注的对象。
风险导向原则在很多方面与重要性原则是一致 的。总资产超过500万的部门,其所面临的风险,比 总资产在500万以下的部门要大。
审计人员开始审计准备 工作,制订审计计划。
《内部审计具体准则第1号——审计计划》
审计计划,是指内部审计机构和人员为完成审计 业务,达到预期的审计目的,对一段时期的审计 工作任务或具体审计项目作出的事先规划。
审计计划的组成层次
审计计划一般包括三个层次: 年度审计计划:对年度的审计任务所作的事先规划, 是组织年度工作计划的重要组成部分;
第2节 审计准备阶段
1.制定审计计划 2.年度审计计划 3.项目审计计划 4.审计方案 5.审计通知书
一、制定审计计划
内部审计计划 年度审计计划 项目审计计划 审计方案
审计谁? 审计客体
难到不是公司吗?
审计实务培训课件PPT)
舞弊审计实务
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舞弊是一种故意违反会计准则或法律法规的行为,通常涉及财务报表的虚假陈述或欺诈。
舞弊定义
包括虚构收入、虚报资产、操纵利润等多种类型,每种类型都有其特定的手段和动机。
舞弊类型
例如管理层道德观念薄弱、内部控制制度不健全、缺乏有效的监督机制等,都可能增加舞弊发生的可能性。
舞弊风险因素
内部控制目标
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确保企业经营活动的合规性、资产的安全完整、财务报告的准确可靠以及提高经营效率和效果。
内部控制要素
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包括控制环境、风险评估、控制活动、信息与沟通以及监控五个要素。
通过对企业的内部控制设计和运行情况进行符合性测试,评估其设计和运行的有效性。
内部控制测试
内部控制评价
测试与评价方法
对企业内部控制体系进行全面评价,识别存在的问题和缺陷,提出改进建议。
详细描述
总结词
审计可以分为内部审计和外部审计,程序包括计划、实施、报告三个阶段。
详细描述
根据审计主体的不同,审计可以分为内部审计和外部审计。内部审计是由企业内部自行组织的审计,目的是对企业的内部控制和风险管理进行评估和改进。外部审计则是由独立的第三方审计机构进行的,目的是对企业的财务报表进行审查和核实。审计程序通常包括计划、实施和报告三个阶段。计划阶段主要是确定审计对象、范围和审计方法;实施阶段是进行现场调查、收集证据、核实情况等;报告阶段则是撰写审计报告、反馈意见和建议。
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注意事项
在实施舞弊审计时,应保持独立性和客观性,遵循职业道德准则和法律法规要求,确保审单位基本情况、实施审计程序、形成审计结论等步骤。
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审计方法
采用询问、观察、检查、分析等审计方法,获取充分、适当的审计证据,以支持审计结论。
内部审计理论和实务专题培训课件完整版(343页PPT)
监督系统的主要构成部分 投资人及利益关系人----目标:价值增值、利益最 大化、每股利润最大化。需要管理和监督两大系统支 持,其中管理系统包括:制度制定、战略战术决策、 日常业务管理、日常业务经营;监督系统包括:对管 理系统的控制和干预、对管理活动的评价和信息采集 和验证。
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内部控制的基本理论
1、内部控制的概念
美国COSO报告认为:内部控制系为达成末些特定 目标而设计的过程。即是由管理层设计、由董事会、 管理层和其他人执行为达成营运的效果及效率,财务 报导的可靠性和相关法令的遵循提供合理保证的过程。 该定义反映出的理念是:内部控制是一个过程,是一 个由人执行、受人影响的过程;内部控制只为管理层、 董事会提供合理的保证,而不是全部;内部控制由制 约舞弊向控制风险方面提升。
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内部审计目标
5、内部审计评价目标
适当性、有效性目标 经济活动的适当性、有效性; 包括: 经济性、效率性、效果性; 经济效益、社会效益、环境效益、资源效益。
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内部Hale Waihona Puke 计职能1、内部审计基本职能
检查、评价----为监督者服务的职能 通过对审计客体检查和评价,为独立的监督机构 提供真实可靠的系统客观的审计客体信息。
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内部审计客体
2、内部审计客体范围
经营业务活动----广义包括: 财务资本业务、实物资产业务、人力资源业务、 经营活动业务(狭义)。 经营活动业务----狭义包括:供、产、销。
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内部审计客体
3、内部审计客体层次
决策活动—高层管理者计划决策; 组织活动—各部门执行决策; 作业活动—业务操作。
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内部控制及其审计
内部控制的基本理论 内部控制的设计 内部控制的审计
内部审计部门的入门培训教材PPT(精)
年度审计计划编制
内部审计机构负责人负责年度审计计划的制定工作。 年度审计计划应当包括以下基本内容: (一)内部审计年度工作目标; (二)需要执行的具体审计项目及其先后顺序; (三)各审计项目所分配的审计资源; (四)后续审计的必要安排。 在制定年度审计计划时,应当考虑组织风险、管理需要和审计资源,以 确定具体审计项目。 内部审计机构负责人应根据审计项目的风险程度规划审计项目执行的先 后顺序。 内部审计机构负责人应根据审计项目的风险程度规划审计项目执行的先 后顺序。
2018/9/16
10922864(CPA、国际注册内部审计师)
项目审计计划 的编制
内部审计机构应根据年度审计计划确定的审计项目和时间安排,选派内部审计人员开展审 计工作。 在具体实施审计项目前,审计项目负责人应充分了解被审计单位的以下情况,以制定项目 审计计划: (一) 经营活动概况; (二) 内部控制的设计及运行情况; (三) 财务、会计资料; (四) 重要的合同、协议及会议记录; (五) 上次审计的结论、建议以及后续审计的执行情况; (六) 上次外部审计的审计意见; (七) 其他与项目审计计划有关的重要情况。 项目审计计划应当包括以下基本内容: (一) 审计目的和审计范围; (二) 重要性和审计风险的评估; (三) 审计小组构成和审计时间的分配; (四) 对专家和外部审计工作结果的利用; (五) 其他有关内容。
2018/9/16
10922864(CPA、国际注册内部审计师)
内部审计的职责(一)
起草内部审计法规、制度等; 制订年度和具体审计工作计划; 主持编制年度预算方案,报总裁审议、核准; 监督集团公司及下属企业贯彻执行国家有关政策、 财经法律、法规、制度和财经纪律; 监督董事会决议及公司经营方针、政策、规章制度、 计划和 预算的落实及执行情况; 负责组织实施内部审计工作并向董事长报告; 指导监督被审单位建立健全内部控制制度,培训内 部控制人员;监督被审单位业务流程执行情况;
国际内部资料审计专业实务框架
1000-宗旨、权力和职责内部审计部门的宗旨、权力和职责必须在内部审计章程中按照内部审计定义、《职业道德规范》和《标准》的相关内容正式确定。
首席审计执行官必须定期审查内部审计章程,并提交高级管理层和董事会审批。
释义内部审计章程是确定内部审计活动宗旨、权力和职责的正式文件。
它确立了内部审计部门在组织内部的地位,授权内部审计部门接触与业务开展相关的记录、人员和实物资产,界定内部审计活动的范围。
内部审计章程的最终审批权在董事会。
1000.A1---向组织提供的确认服务的性质必须在内部审计章程中明确规定。
如果内部审计部门向组织外部的有关方面提供确认服务,则此类确认服务的性质也必须在内部审计章程中确定。
1000.C1---咨询服务的性质必须在内部审计章程中确定。
1010-在内部审计章程中确认“内部审计定义”、《职业道德规范》和《标准》“内部审计定义”、《职业道德规范》和《标准》的强制性质必须在内部审计章程中得到确认。
首席审计执行官应当向高级管理层和董事会解释并讨论“内部审计定义”、《职业道德规范》和《标准》。
1100-独立性和客观性内部审计部门必须保持其独立性,内部审计师必须客观地开展工作。
释义独立性指内部审计部门或首席审计执行官不偏不倚地履行职责,免受任何威胁其履职能力的情况影响。
要达到有效履行内部审计部门职责所必须的独立程度,首席审计执行官需要直接且无限制地与高级管理层和董事会接触。
这一要求可以通过建立双重报告关系来实现。
独立性所面临的各种威胁必须在审计师个人、具体业务、职能部门和整个组织等不同层面上得到解决。
客观性指不偏不倚的工作态度,保持客观性,内部审计师方可在开展业务时确信其工作成果,不做任何质量方面的妥协。
客观性要求内部审计师对于审计事项的判读不得屈服于他人。
客观性所面临的各种威胁必须在审计师个人、具体业务、职能部门和整个组织等不同层面上得到解决。
1110-组织的独立性首席审计执行官必须向组织内部能够确保内部审计部门履行职责的层级报告。
审计实务培训课件PPT)精品模板分享(带动画)
信息技术审计案例分析:通过具体案例,展示信息技术审计的实际应用和效果,加深对信息技术 审计程序和方法的理解。
信息技术审计发展趋势:分析当前信息技术审计的发展趋势,如人工智能、大数据等技术在信息 技术审计中的应用前景,以及未来信息技术审计的发展方向。
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案例一:某会计师事务所因违反职业道德规范被监管机构处罚
单击此处添加文本具体内容,简明扼要地阐述您的观点。根据需要可酌情增减
文字,以便观者准确地理解您传达的思想
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案例二:某注册会计师因未尽勤勉尽责被起诉并承担法律责任
单击此处添加文本具体内容,简明扼要地阐述您的观点。根据需要可酌情增减
文字,以便观者准确地理解您传达的思想
审计重点:关注财 务报表的重大错报 风险,包括收入确 认、存货计价、关 联方交易等方面
审计方法:采用抽 样审计、分析程序 等方法,对财务报 表进行全面、系统 的审查和测试
财务报表审计程序与方法
审计方法:抽样审计、分析 程序、细节测试等
审计程序:制定审计计划、 了解被审计单位情况、实施 审计程序、编制审计报告
职业道德与法律责任
第八章
职业道德规范
保持独立性,不受利益影响
遵守法律法规,维护公正公 平
保守秘密,保护客户隐私 诚信为本,维护职业声誉
法律责任与风险防范
审计人员的法律责任
审计风险及其防范措施
添加标题
添加标题
审计职业道德规范
添加标题
添加标题
案例分析:审计人员职业道德与法 律责任的重要性
案例分析与实践操作
以上案例分析旨在说明职业道德与法律责任在审计实务中的重要性,通过实践
内部审计部门的入门培训资料(ppt 50页)
2005.3.7
黄乾坤(CPA、国际注册内部审计师) CPA、国际注册内部审计师)
内部审计证据(一)
▪ 定义:
• 内部审计人员在从事审计活动中,通过实施审计 程序所获取的,用以证实审计事项,作出审计结 论和建议的依据。
▪ 分类:
• 证据的来源、审计程序、证据的证明力、法律标 准
2005.3.7
黄乾坤(CPA、国际注册内部审计师) CPA、国际注册内部审计师)
2005.3.7
黄乾坤(CPA、国际注册内部审计师) CPA、国际注册内部审计师)
内部审计的职责(三)
▪ 在集团总裁的领导下,对集团重大投资项目的可行性和有效性 进行专项审计,并将审计报告及时呈报集团总裁办公会议或董 事会;
▪ 在集团总裁的领导下,对集团基建、技术改造、重大维修工程 项目预算的执行、工程成本的真实性和经济效益进行专项审计, 并将审计报告及时呈报集团总裁办公会议或董事会;
财经法律、法规、制度和财经纪律; ▪ 监督董事会决议及公司经营方针、政策、规章制度、
计划和 预算的落实及执行情况; ▪ 负责组织实施内部审计工作并向董事长报告; ▪ 指导监督被审单位建立健全内部控制制度,培训内
部控制人员;监督被审单位业务流程执行情况;
2005.3.7
黄乾坤(CPA、国际注册内部审计师) CPA、国际注册内部审计师)
2005.3.7
黄乾坤(CPA、国际注册内部审计师) CPA、国际注册内部审计师)
审计通知书(二)
审计通知书应当包括以下基本内容: ▪ (一)标题; ▪ (二)被审计单位名称; ▪ (三)审计的依据、范围、内容、方式和预计时间; ▪ (四)对被审计单位配合审计工作的具体要求; ▪ (五)审计人员名单; ▪ (六)审计中心印章、主任签名及签发日期; ▪ (七)审计中心认为应当写明的其他事项。 ▪ • 16 • 新鸿光集团审计中心 ▪ 审计通知书应当明确对被审计单位的以下要求: ▪ (一)及时提供审计人员所要求的全部资料; ▪ (二)为审计人员的审计提供必要的条件及合作; ▪ (三)审计费用的承担方式; ▪ (四)其他要求事项。 ▪ 第八条 审计中心认为需要被审计单位自查的,应当在审计通知书中写明自查的内容、要 ▪ 求和期限。
内部审计培训教材(PPT 48页)
7. 有必要执行联合审计时,审监部有权要求相关部门配合, 相关部门不得推诿;在特殊审计事项中,审监部有权根 据审计情况临时抽调公司内部或者外聘相关领域专 家。
五、公司目前内部审计的现状
内部审计机构地位不明确,职责职能受到限制 公司对内部审计的重要性认识和支持不够 信息沟通不畅,内部审计目标不能适时调整,以致与公司经营总体目
实施萨班斯法案,既是美国法律的强 制性规定,也是企业加强内部控制体系 建设,提升自身免疫能力,增强国际竞 争力的内在需求。既是一次严厉的挑战, 更是一次机遇。利用资本市场对企业的 高标准、严要求,提升公司自己的管理 能力与竞争实力。
公司内部控制体系建设方案
目标:
内控体系建设的总目标是建立起制度制定、 执行、监督“三位一体”的管理架构,形 成运营、控制、信息系统有机的统一,保 障公司顺利通过2007年度内控审计。
在美国上市的公司,不论规模,均需遵守萨班斯-奥克斯 利法案的有关规定。
即使上一年注册会计师出具的是无保留意见的审计报告, 也不表示公司现有的内控系统已经符合法案的规定。根据 法案的规定,独立审计人员还需另外证明客户公司的内部 控制系统是有效的。
美国国会清楚地规定,公司对其财务报告和信息披露的公 允性、充分性和正确性负有责任。法案规定独立审计人员 的主要职责为:证明管理层对公司财务报告系统的内部控 制程序是否有效的评估是合理的。换句话说,管理层必须 独立地评估,执行和监控内部控制程序(但是可以聘请独 立审计人员以外的咨询人员协助就绪及评估工作)。独立 审计人员则可以在一个限定的范围内对公司已有的内部控 制程序提出优化建议和协助。
国际内部审计专业实务框架
国际内部审计专业实务框架国际内部审计专业实务框架修订说明鉴于全球内部审计职业的快速发展,2006年国际内部审计师协会(IIA)理事会组建了筹划指导委员会和专门小组,重新审视《内部审计专业实务框架》(PPF)及相关制定过程,重点是回顾该专业实务框架的范围,增加专业标准制定、复核及颁布过程的透明度和一贯性。
专门小组的工作结果形成了全新的《国际内部审计专业实务框架》(IPPF)和重新改组的专业实务委员会(PPC)。
根据IIA理事会2007年6月批准的使命声明,专业实务委员会目前负责协调《国际内部审计专业实务框架》的审核与发布工作。
作为整合IIA所发布标准的概念性框架,《国际内部审计专业实务框架》的范围缩减到只包括由IIA国际技术委员会按照适当程序制定的权威标准。
该权威标准由以下两部分构成:强制性指南。
遵循强制性指南的原则对于内部审计专业实务是必须且重要的。
强制性指南的制定遵循既定的尽职审查程序,包括公布征求意见稿,广泛听取各界的意见。
《国际内部审计专业实务框架》的三个强制部分为“内部审计定义”、《职业道德规范》和《国际内部审计专业实务框架》(以下简称《标准》)。
强力推荐的指南。
强力推荐的指南是IIA通过正式批准程序认可的,阐述有效执行“内部审计定义”、《职业道德规范》和《标准》的实务,包括立场公告、实务公告和实务指南。
新版IPPF所作的重大改变是:(l)程序改进。
加强了IPPF的各个部分,提高了透明度并确定了权威标准的修订周期。
标准的修订周期目前确定为三年,尽管并非每三年都需要进行修改,IIA仍致力于确保对标准作全面的审核,并视需要进行修订。
(2)发展与实务帮助。
这一部分不再纳入框架体系。
它曾经包含了内部审计师在工作过程中可能会用到的所有资源(例如培训、出版物和研究报告等)。
由于新版IPPF的范围只包括上述的权威标准,这项内容不再适合于新的框架。
(3)释义。
这是新增的对标准中的术语和短语作出的进一步阐释,置于需要加以解释的相关标准条款之下。
内部审计培训ppt课件
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协助进行决策
我们必须随着领导的思路,验证领导的 思路及其决策依据是否正确
是否合理 ?
一个简单的验证思路是 :首先,全面 详细了解领导决策时的目标、思路、事 实依据、决策形成过程和决策结果;其 次,验证思路、依据、决策结果与目标 之间是否存在严格的逻辑关系,决策结 果是否能够达到预期目标。
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关于有影响力的项目
所谓有影 响力
就是说一旦发生,就会对公司 的经营产生重大影响,就会对 公司的其他事务产生链锁反映 的事项。
什么样的 项目有影 响力?
这也需要我们的职业判断。
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• 审计报告撰写要点
审计就好比是医生看病,审计报告好比是诊断报告以及药方。现在的医生写的都是天书,只有医生自己能看懂。作为内审,其 审计报告当然不能写的和医生一样,审计报告要求很简单,语言简练、数据清晰明确。
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再举四个例子
有人举报,财务总监超出授权(K宝)审批付款 请证实
销售部交来报表,反映本月超额完成任务
请证实
财务部门交来财务分析表,反映本月的应收帐款 请证实
比上月大幅提高
有人举报,肇云分公司招待费用超权限开支
请证实
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审计证据的涵义与分类
涵义与分类
一、整个审计过程就是收集、鉴定、整理和分析审计证据的过程。 二、审计证据的特点 相关性:同审计目标和审计意见有关
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心态问题
这时,我们的角色也不是钦差大臣,尤 其是在协助中层部门领导管理时,更是 这样。这时,我们的角色是个协助者, 是朋友。
因此,对于协助主要领导管理的项目, 我们应该以商量与合作的口气与被审计 单位说话
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国际内部审计专业实务框架IPPF_Standards_2011-01
INTERNATIONAL STANDARDS FOR THE PROFESSIONALPRACTICE OFINTERNAL AUDITING (STANDARDS)Introduction to the International StandardsInternal auditing is conducted in diverse legal and cultural environments; within organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity.If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.If the Standards are used in conjunction with standards issued by other authoritative bodies, internal audit communications may also cite the use of other standards, as appropriate. In such a case, if inconsistencies exist between the Standards and other standards, internal auditors and the internal audit activity must conform with the Standards, and may conform with the other standards if they are more restrictive.The purpose of the Standards is to:1. Delineate basic principles that represent the practice of internalauditing.2. Provide a framework for performing and promoting a broadrange of value-added internal auditing.Issued: October 2008 Page 1 of 353. Establish the basis for the evaluation of internal auditperformance.4. Foster improved organizational processes and operations.The Standards are principles-focused, mandatory requirements consisting of:∙Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance, which are internationally applicable at organizational and individual levels.∙Interpretations, which clarify terms or concepts within the Statements.The Standards employ terms that have been given specific meanings that are included in the Glossary. Specifically, the Standards use the word ―must‖ to specify an unconditional requirement and the word ―should‖ where conformance is expected unless, when applying professional judgment, circumstances justify deviation.It is necessary to consider the Statements and their Interpretations as well as the specific meanings from the Glossary to understand and apply the Standards correctly.The structure of the Standards is divided between Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. The Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. The Attribute and Performance Standards are also provided to apply to all internal audit services. Implementation Standards are also provided to expand upon the Attribute and Performance standards, by providing the requirements applicable to assurance (A) or consulting (C) activities.Assurance services involve the internal auditor’s objective assessment of evidence to provide an independent opinion or conclusionsregarding an entity, operation, function, process, system, or other subject matter. The nature and scope of the assurance engagement are determined by the internal auditor. There are generally three parties involved in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter — the process owner, (2) the person or group making the assessment —the internal auditor, and (3) the person or group using the assessment — the user.Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: (1) the person or group offering the advice —the internal auditor, and (2) the person or group seeking and receiving the advice —the engagement client. When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.The review and development of the Standards is an ongoing process. The Internal Audit Standards Board engages in extensive consultation and discussion prior to issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure dr afts are posted on The IIA’s Web site as well as being distributed to all IIA institutes.Suggestions and comments regarding the Standards can be sent to:The Institute of Internal AuditorsStandards and Guidance247 Maitland AvenueAltamonte Springs, FL 32701-4201, USAE-mail: guidance@ Web: ***INTERNATIONAL STANDARDS FOR THE PROFESSIONALPRACTICEOF INTERNAL AUDITING (STANDARDS)Attribute Standards1000 – Purpose, Authority, and ResponsibilityThe purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Definition of Internal Auditing, the Code of Ethics, and the Standards. The chief audit executive must periodically review the internal audit charter and present it to senior management and the board for approval.Interpretation:The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board; authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities. Final approval of the internal audit charter resides with the board.1000.A1 –The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defined in the internal audit charter.1000.C1 – The nature of consulting services must be defined in the internal audit charter.1010 –Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter The mandatory nature of the Definition of Internal Auditing, the Code of Ethics, and the Standards must be recognized in the internal audit charter. The chief audit executive should discuss the Definition of Internal Auditing, the Code of Ethics, and the Standards with senior management and the board.1100 – Independence and ObjectivityThe internal audit activity must be independent, and internal auditors must be objective in performing their work.Interpretation:Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board. This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. Objectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels. 1110 – Organizational IndependenceThe chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.Interpretation:Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board:∙Approving the internal audit charter;∙Approving the risk based internal audit plan;∙Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters;∙Approving decisions regarding the appointment and removal of the chief audit executive; and∙Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.1110.A1 –The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results.1111 – Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.1120 – Individual ObjectivityInternal auditors must have an impartial, unbiased attitude and avoid any conflict of interest.Interpretation:Conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest. Such competing interests can make it difficult to fulfill his or her duties impartially. A conflict of interest exists even if no unethical or improper act results. A conflict of interest can create an appearance of impropriety that can undermine confidence in the internal auditor, the internal audit activity, and the profession. A conflict of interest couldimpair an individual's ability to perform his or her duties and responsibilities objectively.1130 – Impairment to Independence or ObjectivityIf independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment. Interpretation:Impairment to organizational independence and individual objectivity may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel, and properties, and resource limitations, such as funding.The determination of appropriate parties to which the details of an impairment to independence or objectivity must be disclosed is dependent upon the expectations of the internal audit activity’s and the chief audit executive’s responsibilities to senior managem ent and the board as described in the internal audit charter, as well as the nature of the impairment.1130.A1 – Internal auditors must refrain from assessing specificoperations for which they were previously responsible.Objectivity is presumed to be impaired if an internal auditorprovides assurance services for an activity for which the internalauditor had responsibility within the previous year.1130.A2 – Assurance engagements for functions over which thechief audit executive has responsibility must be overseen by aparty outside the internal audit activity.1130.C1–Internal auditors may provide consulting servicesrelating to operations for which they had previous responsibilities.1130.C2–If internal auditors have potential impairments toindependence or objectivity relating to proposed consultingservices, disclosure must be made to the engagement client prior to accepting the engagement.1200 – Proficiency and Due Professional CareEngagements must be performed with proficiency and due professional care.1210 – ProficiencyInternal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.Interpretation:Knowledge, skills, and other competencies is a collective term that refers to the professional proficiency required of internal auditors to effectively carry out their professional responsibilities. Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as the Certified Internal Auditor designation and other designations offered by The Institute of Internal Auditors and other appropriate professional organizations.1210.A1–The chief audit executive must obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1210.A2 – Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization, but are not expected to have the expertise ofa person whose primary responsibility is detecting andinvestigating fraud.1210.A3–Internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. However, not all internal auditors are expected to have the expertise of an internal auditor whose primary responsibility is information technology auditing.1210.C1 – The chief audit executive must decline the consulting engagement or obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1220 – Due Professional CareInternal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor. Due professional care does not imply infallibility.1220.A1– Internal auditors must exercise due professional care by considering the:∙Extent of work needed to achieve the engagement’s objectives;∙Relative complexity, materiality, or significance of matters to which assurance procedures are applied;∙Adequacy and effectiveness of governance, risk management, and control processes;∙Probability of significant errors, fraud, or noncompliance;and∙Cost of assurance in relation to potential benefits.1220.A2–In exercising due professional care internal auditors must consider the use of technology-based audit and other data analysis techniques.1220.A3– Internal auditors must be alert to the significant risks that might affect objectives, operations, or resources. However,assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified.1220.C1– Internal auditors must exercise due professional care during a consulting engagement by considering the:∙Needs and expectations of clients, including the nature, timing, and communication of engagement results;∙Relative complexity and extent of work needed to achieve the engagement’s objectives; and∙Cost of the consulting engagement in relation to potential benefits.1230 – Continuing Professional DevelopmentInternal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.1300 – Quality Assurance and Improvement ProgramThe chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.Interpretation:A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity’s conformance with the Definition of Internal Auditing and the Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement.1310 – Requirements of the Quality Assurance and Improvement ProgramThe quality assurance and improvement program must include both internal and external assessments.1311 – Internal AssessmentsInternal assessments must include:∙Ongoing monitoring of the performance of the internal audit activity; and∙Periodic reviews performed through self-assessment or by other persons within the organization with sufficient knowledge of internal audit practices.Interpretation:Ongoing monitoring is an integral part of the day-to-day supervision, review, and measurement of the internal audit activity. Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools, and information considered necessary to evaluate conformance with the Definition of Internal Auditing, the Code of Ethics, and the Standards. Periodic reviews are assessments conducted to evaluate conformance with the Definition of Internal Auditing, the Code of Ethics, and the Standards.Sufficient knowledge of internal audit practices requires at least an understanding of all elements of the International Professional Practices Framework.1312 – External AssessmentsExternal assessments must be conducted at least once every five years by a qualified, independent reviewer or review team from outside the organization. The chief audit executive must discuss with the board:∙The need for more frequent external assessments; and∙The qualifications and independence of the external reviewer or review team, including any potential conflict of interest. Interpretation:A qualified reviewer or review team demonstrates competence in two areas: the professional practice of internal auditing and the external assessment process. Competence can be demonstrated through a mixture of experience and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is more valuable than less relevant experience. In the case of a review team, not all members of the team need to have all the competencies; it is the team as a whole that is qualified. The chief audit executive uses professional judgment when assessing whether a reviewer or review team demonstrates sufficient competence to be qualified.An independent reviewer or review team means not having either a real or an apparent conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs.1320 –Reporting on the Quality Assurance and Improvement ProgramThe chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board.Interpretation:The form, content, and frequency of communicating the results of the quality assurance and improvement program is established through discussions with senior management and the board and considers the responsibilities of the internal audit activity and chief audit executive as contained in the internal audit charter. To demonstrate conformance with the Definition of Internal Auditing, the Code of Ethics, and the Standards, the results of external and periodic internal assessments are communicated upon completion of such assessments and the results of ongoing monitoring are communicated at least annually. The results include the reviewer’s or review team’s assessment with respect to the degree of conformance.1321 –Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”The chief audit executive may state that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing only if the results of the quality assurance and improvement program support this statement.Interpretation:The internal audit activity conforms with the Standards when it achieves the outcomes described in the Definition of Internal Auditing, Code of Ethics, and Standards. The results of the quality assurance and improvement program include the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments.1322 – Disclosure of NonconformanceWhen nonconformance with the Definition of Internal Auditing, the Code of Ethics, or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive must disclose the nonconformance and the impact to senior management and the board.Performance Standards2000 – Managing the Internal Audit ActivityThe chief audit executive must effectively manage the internal audit activity to ensure it adds value to the organization.Interpretation:The internal audit activity is effectively managed when:∙The results of the internal audit activity’s work achieve the purpose and responsibility included in the internal audit charter;∙The internal audit activity conforms with the Definition of Internal Auditing and the Standards; and∙The individuals who are part of the internal audit activity demonstrate conformance with the Code of Ethics and the Standards.The internal audit activity adds value to the organization (and its stakeholders) when it provides objective and relevant assurance, and contributes to the effectiveness and efficiency of governance, risk management, and control processes.2010 – PlanningThe chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization’s goals.Interpretation:The chief audit executive is responsible for developing a risk-based plan. The chief audit executive takes into account the organization’s risk management framework, including using risk appetite levels set by management for the different activities or parts of the organization. If a framework does not exist, the chief audit executive uses his/her own judgment of risks after consultation with senior management and the board.2010.A1–The internal audit activity’s plan of engagements must be based on a documented risk assessment, undertaken at least annually. The input of senior management and the board must be considered in this process.2010.A2– The chief audit executive must identify and consider the expectations of senior management, the board, and other stakeholders for internal audit opinions and other conclusions.2010.C1–The chief audit executive should consider accepting proposed consulting engagements based on the en gagement’s potential to improve management of risks, add value, and improve the organization’s operations. Accepted engagements must be included in the plan.2020 – Communication and ApprovalThe chief audit executive must communicate the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the board for review and approval. The chief audit executive must also communicate the impact of resource limitations.2030 – Resource ManagementThe chief audit executive must ensure that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.Interpretation:Appropriate refers to the mix of knowledge, skills, and other competencies needed to perform the plan. Sufficient refers to the quantity of resources needed to accomplish the plan. Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.2040 – Policies and ProceduresThe chief audit executive must establish policies and procedures to guide the internal audit activity.Interpretation:The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work.2050 – CoordinationThe chief audit executive should share information and coordinate activities with other internal and external providers of assurance and consulting services to ensure proper coverage and minimize duplication of efforts.2060 – Reporting to Senior Management and the BoardThe chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan. Reporting must also include significant risk exposures and control issues, including fraud risks, governance issues, and other matters needed or requested by senior management and the board. Interpretation:The frequency and content of reporting are determined in discussion with senior management and the board and depend on the importance of the information to be communicated and the urgency of the related actions to be taken by senior management or the board.2070 –External Service Provider and Organizational Responsibility for Internal AuditingWhen an external service provider serves as the internal audit activity, the provider must make the organization aware that the organization has the responsibility for maintaining an effective internal audit activity. InterpretationThis responsibility is demonstrated through the quality assurance and improvement program which assesses conformance with the Definition of Internal Auditing, the Code of Ethics, and the Standards. 2100 – Nature of WorkThe internal audit activity must evaluate and contribute to the improvement of governance, risk management, and control processes using a systematic and disciplined approach.2110 – GovernanceThe internal audit activity must assess and make appropriate recommendations for improving the governance process in its accomplishment of the following objectives:∙Promoting appropriate ethics and values within the organization;∙Ensuring effective organizational performance management and accountability;∙Communicating risk and control information to appropriate areas of the organization; and∙Coordinating the activities of and communicating information among the board, external and internal auditors, and management.2110.A1–The internal audit activity must evaluate the design, implementation, and effectiveness of the organization’s ethics-related objectives, programs, and activities.2110.A2 –The internal audit activity must assess whether the information technology governance of the organization supports the organization’s strategies and objectives.2120 – Risk ManagementThe internal audit activity must evaluate the effectiveness and contribute to the improvement of risk management processes.Interpretation:Determining whether risk management processes are effective is a judgment resulting from the internal auditor’s assessment that:∙Organizational objectives support and align with theorganization’s mission;∙Significant risks are identified and assessed;∙Appropriate risk responses are selected that align risks with the organization’s risk appetite; and∙ Relevant risk information is captured and communicated in a timely manner across the organization, enabling staff,management, and the board to carry out their responsibilities.The internal audit activity may gather the information to support this assessment during multiple engagements. The results of these engagements, when viewed together, provide an understanding of the organization’s risk management processes and their effectiveness.Risk management processes are monitored through ongoing management activities, separate evaluations, or both.2120.A1–The internal audit activity must evaluate risk exposures relating to the organization’s governance, operations, and information systems regarding the:∙Reliability and integrity of financial and operational information;∙Effectiveness and efficiency of operations and programs;∙Safeguarding of assets; and∙Compliance with laws, regulations, policies, procedures, and contracts.2120.A2 –The internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk.。
国际内部审计专业实务框架
IIA International Professional Practice Framework(IPPF) 国际部审计专业实务框架(国际部审计师协会2009年1月修订)(红皮书)中国部审计协会译★部审计定义★职业道德规★国际部审计专业实务标准★实务公告修订说明作为整合IIA所发布标准的概念性框架,《国际部审计专业实务框架》的围缩减到只包括由IIA国际技术委员会按照适当程序制定的权威标准。
该权威标准由以下两部分构成:强制性指南。
遵循强制性指南的原则对于部审计专业实务是必须且重要的。
强制性指南的制定遵循既定的尽职审查程序,包括公布征求意见稿,广泛听取各界的意见。
《国际部审计专业实务框架》的三个强制部分为“部审计定义”、《职业道德规》和《国际部审计专业实务标准》(以下简称《标准》)。
强力推荐的指南。
强力推荐的指南是IIA通过正式批准程序认可的,阐述有效执行“部审计定义”、《职业道德规》和《标准》的实务,包括立场公告、实务公告和实务指南。
↓新版IPPF所作的重大改变是:(1)程序改进。
加强了IPPF的各个部分,提高了透明度并确定了权威标准和修订周期。
标准的修订周期目前确定为三年,尽管并非每三年都需要进行修改,IIA 仍致力于确保对标准作全面的审核,并视需要进行修订。
(2)发展与实务帮助。
这一部分不再纳入柜架体系。
它曾经包含了部审计师在工作过程中可能会用到的所有资源(例如培训、出版物和研究报告等)。
由于新版IPPF 的围只包括上述的权威标准,这项容不再适合于新的框架。
(3)释义。
这是新增的对标准中的术语和短语作出的进一步阐释,置于需要加以解释的相关标准条款之下。
(4)实务公告。
这部分容在围上已经缩减为只包括用于实施“部审计定义”,《职业道德规》和《标准》的技术和方法。
原框架中涉及工具及技术方法的容已经移至实务指南部分。
(5)实务指南的立场公告。
这是IPPF新增的容,实务指南侧重于在工具和技术的具体运用方面提供指引,包括详细的流程、程序、方案和步骤(例如每一步所形成的结果的例)。
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框架不同
一、内部审计实务标准及演进(续)
May 2
May 2
一、内部审计实务标准及演进(续)
3、2004年1月后国际内审实务标准修改的内容包括(续)
Practice Advisory 1330-1: Use of "Conducted in Accordance with the Standards” Practice Advisory 2100-8: The Internal Auditor’s Role in Evaluating An Organization’s Privacy Framework Practice Advisory 2100-9 Applications Systems Review Practice Advisory 2100-10 Audit Sampling Practice Advisory 2100-11 Effect of Pervasive IS Controls Practice Advisory 2100-12 Outsourcing of IS Activities
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迄今为止在中国相关网站中可以查到的更新通知为2006年10月24日公布的“IIA对《 部审计专业实务标准》第1312条进行修订 ”
一、内部审计实务标准及演进(续)
3、2004年1月后国际内审实务标准修改的内容包括
Practice Advisory 1000.C1-3 Additional Considerations for Consulting Engagements in Government Organizational Settings Practice Advisory 1210.A2-1: Auditor’s Responsibilities Relating to Fraud Risk Assessment, Prevention, and Detection
April 2
April 2
一、内部审计实务标准及演进(续)
4、中国内部审计协会-内部审计基本准则
一、内部审计实务标准及演进(续)
4、中国内部审计协会-中国内部审计实务指南(截至目前共2号)
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内部审计实务指南第1号-建设项目内部审计 内部审计实务指南第2号-物资采购审计
一、内部审计实务标准及演进(续)
《国际内部审计专业实务框架 培训资料
目 录
一、内部审计实务标准及演进 二、《内部审计实务标准》概览 三、 属性标准解析
四、 工作标准解析
目 录
一、内部审计实务标准及演进 二、《内部审计实务标准》概览 三、 属性标准解析
四、 工作标准解析
一、内部审计实务标准及演进
1、 关于IIA及《内部审计实务标准》- 专业实务框架
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一、内部审计实务标准及演进(续)
2、关于“红皮书”
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目前中国内部审计协会出版的《内部审计实务标准》- 专业实务框架为国际内部审计 于2004年1月修订的版本
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自2004年1月至今,国际内部审计师协会对《内部审计实务标准》- 专业实务框架的 作了多次修改 相关修改内容尚未由中国内部审计协会翻译并正式公布
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国际内部审计师协会(Institute of Internal Auditors,IIA)是由内部审计人员组成 性审计职业团体,成立于1941年。其前身是美国内部审计师协会。
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国际内部审计师协会于1978年制定和颁布了《内部审计实务标准》。它的颁布 计这一特殊职业制定了职业规范和判断标准,对外树立了一定的质量标准和可信 内要求内部审计机构和人员承担一定的责任,提高自己的可信性。 中国内部审计学会在1987年加入该组织。
May 2
Feb. 1
April 2
April 2
April 2
April 2
பைடு நூலகம்
一、内部审计实务标准及演进(续)
3、2004年1月后国际内审实务标准修改的内容包括(续)
Practice Advisory 2100-13 Effect on Third Parties on an Organization's IT Controls 2005Practice Advisory 2100-14 Audit Evidence Requirement
Sep.2
Apr.27
Practice Advisory 1210.A2-2: Auditor’s Responsibilities Relating to Fraud Investigation, Reporting, Resolution and Communication
Practice Advisory 1220-2 CAATS Practice Advisory 1300-1: Quality Assurance and Improvement Program
Apr.27
April 2
May 2
一、内部审计实务标准及演进(续)
3、2004年1月后国际内审实务标准修改的内容包括(续)
Practice Advisory 1310-1: Quality Program Assessments
May 2
Practice Advisory 1311-1: Internal Assessments
May 2
Sep.
May 2
Practice Advisory 1312-2: External Assessment - Self Assessment with Independent Validation
Practice Advisory 1320-1: Reporting on the Quality Program
Practice Advisory 1311-2 Establishing Measures (Quantitative Metrics and Qualitative Assessments) to Support Reviews of Internal Audit Activity Performance Practice Advisory 1312-1: External Assessments