国际内部审计专业实务框架培训资料

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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是由国际内部审计协会（IIA）推出的一套标准，旨在帮助内部审计部门有效地管理和实施内部审计工作，提高内部审计的质量和效率。

该框架由两个部分组成：核心实践要素，以及一系列支持实践的支持资源。

核心实践要素包括十大主要领域：策略、规划、聚焦审计、评估及报告、持续支持、审计服务、项目管理、风险管理、人员及组织和沟通协调。

每个领域涵盖不同的实践方法以及有针对性的标准，要求审计机构确保内部审计能够有效地实施。

支持实践的支持资源包括三个主要方向：技术支持、制度支持和管理环境支持。

技术支持资源包括战略审计、人力资源审计、信息系统审计、绩效审计和财务审计等，制度支持可以帮助实施质量评估，以及编制内部审计规程、审计方案、审计程序、审计电子文件等，而管理环境支持则可以帮助建立内部审计机制，满足审计部门的报告组织、能力管理和认可等诉求。

国际内部审计专业实务框架的实施不仅提高审计机构的质量，而且还可以为企业审计机构提供重要的依据，使企业能够建立一套有效的内部审计管理制度。

它有助于保持内部控制固有的有效性，以及改善内部审计工作绩效，避免出现问题和争议，满足企业对可靠财务报告和整体风险管理的需求。

国际内部审计专业实务框架试题(答案版)

国际内部审计专业实务框架试题（答案版）1.国际内部审计专业实务框架（IPPF）强制性指南包括：Ⅰ.内部审计定义Ⅱ.职业道德规范Ⅲ.实务公告Ⅳ.立场公告Ⅴ.实务指南Ⅵ.内部审计实务标准A.Ⅱ、Ⅲ、ⅥB.Ⅰ、Ⅱ、ⅥC.Ⅰ、Ⅱ、Ⅲ、ⅣD.Ⅱ、Ⅲ、Ⅴ、Ⅵ2.内部审计是一种独立、客观的和活动。

A.确认、咨询B.监督、评价C.监督、服务D.确认、评价3.《职业道德规范》要求内部审计师应当运用并信守以下原则：A.诚信、客观、独立、保密B.诚实、独立、保密、胜任C.诚实、客观、独立、胜任D.诚信、客观、保密、胜任4.以下关于内部审计章程的说法不正确的是：A.内部审计章程是确定内部审计活动宗旨、权利和职责的正式文件。

B.内部审计章程的最终审批权在董事会。

C.向组织提供的确认服务的性质必须在内部审计章程中规定。

D.咨询服务的性质可以不在内部审计章程中规定。

5.以下那种情况表明内部审计师的客观性受到损害：Ⅰ.内部审计师为其在上一年度内负责的业务提供确认服务。

Ⅱ.确认服务涉及首席审计执行官负责的职能领域时，由独立于内部审计部门的某一方进行监督。

Ⅲ.内部审计师对其以往负责的业务提供咨询服务。

Ⅳ.内部审计师可能会损害拟开展的咨询服务的独立性或客观性时，在接受该业务之后向客户进行披露。

A.Ⅰ、ⅢB.Ⅰ、ⅣC.Ⅰ、Ⅲ、ⅣD.Ⅰ、Ⅱ、Ⅲ、Ⅳ6.以下那几项是IPPF对专业能力的要求：Ⅰ.内部审计师缺乏完成全部或部分业务所需的知识、技能或其他能力时，首席审计执行官必须向他人寻求充分的专业建议和协助。

Ⅱ.内部审计师必须充分了解有关评估舞弊风险以及所在组织管理舞弊风险的知识，但不期望所有内部审计师掌握以发现和调查舞弊为首要职能的人员所具备的专门技能。

Ⅲ.所有内部审计师都必须熟练掌握信息技术审计的全部技能。

Ⅳ.当内部审计师缺乏完成全部或部分咨询业务所必需的知识、技能或其他能力时，首席审计执行官必须谢绝开展此项业务。

A.Ⅱ、Ⅲ、ⅣB.Ⅰ、ⅡC.Ⅱ、ⅣD.Ⅰ、Ⅱ、Ⅲ7.为保持应有的职业审慎，内部审计师必须考虑的因素包括：Ⅰ.为实现业务目标而需要开展工作的范围。

国际内部审计专业实务框架

国际内部审计专业实务框架(doc 45页)CIA红皮书-国际内部审计专业实务框架-2009年1月修订2 / 1293 / 1294 / 1295 / 129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自力程度，首席审计执行官需要间接且无限制地与高级办理层和董事会打仗。

这一要求可以通过建立双重报告关系来实现。

自力性所面临的各种胁必须在审计师个人、具体营业、职能部门和全部组织等不同层面上6 / 129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-组织的自力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。

首席审计执行官必须至少每年一次向董事会确认内部审计部门在组织中的独立性。

1110.A1---内部审计部门在确定内部审计范围、开展工作和报告结果时，必须免受干扰。

1111-与董事会的间接互动首席审计执行官必须与董事会直接沟通和互动。

1120-个人的客观性内部审计师必须有公正、不偏不倚的态度，避免任何利益冲突。

释义利益冲突时备受赖的内部审计师面临与其职7 / 129责相冲突的职业或个人利益的情况。

国际内部审计专业实务框架 2013版

IIA International Professional Practice Framework(IPPF) 国际内部审计专业实务框架（国际内部审计师协会2013年1月修订）（红皮书）中国内部审计协会译★内部审计定义★职业道德规范★国际内部审计专业实务标准★实务公告前言 IPPF包括下列内容：强制性指南内部审计定义阐明内部审计的基本宗旨、性质和工作范围。

职业道德规范阐明开展内部审计活动的个人或机构需要遵循的原则和行为规范，表明了对执业行为规范的最低要求，而不是具体活动。

内部审计实务标准（《标准》）以原则为导向的强制性要求，为实施和推动内部审计提供了柜架，其组成内容包括：·关于内部审计专业实务和评价内部审计工作效果的基本要求的条款，这些要求普遍适用于全球范围内的组织和个人。

·释义，对《标准》中名词或概念作出解释,使表达更加规范和统一强力推荐指南立场公告立场公告表明IIA关于内部审计在特定事项中的角色、职责、所持的立场及观点。

立场公告有助于对内部审计感兴趣的社会各界了解重大治理、风险或控制事项以及内部审计在其中扮演的角色和作用。

实务公告实务公告主要帮助内部审计师适用内部审计定义、《职业道德规范》和《标准》，同时推动良好的实践。

实务公告涉及开展内部审计的方式、方法和需要考虑的因素，但是不包括详细的过程和程序。

实务公告包含的内部审计实务与跨国、国内或特定行业的事项、特定业务类型以及法律法规事宜相关。

实务指南实务指南为开展内部审计活动提供详细的指引，包括具体的过程和程序，例如工具、技术、程序以及分步骤的方法和形成书面文件的范例。

IPPF包括两类指南。

1.强制性指南，包括：·内部审计定义；·职业道德规范；·内部审计实务标准。

《标准》的强制性质通过使用“必须”一词加以强调。

《标准》中“必须”特指无条件的强制性要求。

在某些例外情况下使用“应当”一词来表示期待相关要求得到遵守，除非根据专业判断所涉情形允许偏离《标准》的要求。

国际内部审计专业实务框架培训资料(PPT 56张)

5、国际内部审计实务标准与中国内部审计准则比较
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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

【资格考试】CIA科1-第01讲强制指南(国际内审师备考资料)

-合规性业务:对关键控制活动和程序实施检查评价活动，使之符合法律、法规、政策和合同等要求；
运营业务:对组织运营的效率和效果进行评价，包括执行情况、业绩目标和防止不利情形的保障措施；
现代内部审计提供的服务包括: 对组织的控制、风险、治理进行检查和评价。（对财务状况的检查只是内部审计的一部分。）
内部审计业务范围:
广泛的、不受限制的范围。
为满足各利益相关方（治理层、管理层等）和自身发展的要求、内部审计由内部审计师对组织内不同的运营和控制实施进行系统、客观的评价，广泛的工作范围涉及财务信息、合规性、信息技术（IT）、运营以及风险和控制等，现阶段，内部审计则致力于综合审计业务领域，这些业务领域更能凸显现代内部审计师广泛强调的增值服务和与风险、控制和治理活动相关联的要点。
A1.3 内部审计活动的宗旨、权力和职责
第02讲内部审计的定义及其理解
章节A1.1 内部审计的定义及其理解
主要内容：
— A1.1.1 现代内部审计
— A1.1.2 内部审计定义的释义
— A1.1.3 确认和咨询服务
A1.1.1 现代内部审计:
现代内部审计的目的:
内部审计已经从最初的主要以会计为导向发展为以管理为导向的专业。
内部审计的概念性框架
[ 讲义编号NODE01044700010100000102：针对本讲义提问]
《国际内部审计专业实务框架》（The IIA’s International Professional Practices Framework- IPPF）是由（The Institute of Internal Auditors）国际技术委员会按照适当程序制定的权威标准，它包括:
工作标准阐述了内部审计工作的性质，并提出衡量内部审计活动质量的准绳，从总体上说明内部审计服务

内部审计理论和实务专题培训课件完整版(343页PPT)

1、内部审计的地位：
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

第一章内部审计专业实务框架

第一章内部审计专业实务框架《国际内部审计专业实务框架》内容结构内部审计定义强制性指南《职业道德规范》《国际内部审计专业实务标准》和释义立场公告强力推荐指南实务指南1.1内部审计定义内部审计师一种独立、客观的确认和咨询活动，旨在增加价值和改善组织的运营。

它通过应用系统的、规范的方法，评价并改善风险管理、控制及治理过程的效果，帮助组织实现其目标。

（基本的控制活动：交易授权、职责分离、作业监督、资产接触限制、会计记录、独立性核对）1.1.1独立、客观的活动1.1.2确认和咨询活动1.1.3增加价值和改善组织的运营1.1.4系统的、规范的方法1.1.5评价并改善风险管理、控制及治理过程的效果1.1.6帮助组织实现其目标1.2内部审计属性标准《标准》既是内部审计专业的基础，同时也是《框架》的核心。

《标准》的4个目标如下：◆说明内部审计实务的基本原则；◆为开展和推动各类具有增值效应的内部审计实务提供框；◆为衡量内部审计行为的标准提供依据（如评估业绩）；◆促进组织流程和运营的改善。

《标准》包括属性标准、工作标准、实施标准。

属性标准（1000序列）：只有一套，通用于各行各业。

主要说明内部审计部门的特点和对人员的要求，主要描述了执行内部审计活动的机构和个人特征，共有4条一般准则：◆1000宗旨、权力和职责；◆1100独立性与客观性；◆1200熟练性与应有的职业审慎性；◆1300质量保证与改进程序。

工作标准（2000序列）：只有一套，通用于各行各业。

阐述了内部审计工作的性质，并提出衡量内部审计活动的质量的准绳，从总体上说明内部审计服务，共有7条一般准则：◆2000内部审计活动的管理；◆2100工作性质；◆2200业务计划；◆2300业务的实施；◆2400结果的报告；◆2500监督进展；◆2600高级管理层接受风险的决定。

实施标准（实务公告nnnn.Xn）：一般有两套，分别针对确认活动和咨询活动这两种主要的内部审计活动类型。

内部审计培训资料

内部审计工作的基本规范，是开展内部审计工作的基本依据和框架
内部审计法规的演变与更新
法规的不断完善和更新，反映了内部审计随着社会经济环境的变化而不断发展和改进的趋势。
从早期的以财务审计为主，到近年来更加关注风险管理、内部控制和公司治理等多元化的审计内容，内部审计的内涵和外延不断丰富和扩展。
法规的演变与更新，为内部审计工作提供了更加全面和完善的指导和规范，有助于提高内部审计工作的质量和效果。
内部审计的历史与发展
内部审计的历史可以追溯到19世纪末和20世纪初，当时它主要关注财务报表审计。随着时间的推移，内部审计的范围逐渐扩大，包括对内部控制、风险管理和治理过程的审计。
近年来，随着企业规模的扩大和业务范围的扩展，内部审计在组织中扮演着越来越重要的角色。许多组织都设立了独立的内部审计部门，以确保财务报告的准确性、合规性和安全性。
定期回顾和总结
定期对审计工作进行回顾和总结，包括审计的效果、存在的问题和改进的方向等。
03
内部审计的技术与方法
审计抽样
1 2 3
审计抽样概述
审计抽样是指审计师从被审计单位的总体中选取部分样本进行审计，并根据样本的审计结果推断总体的审计结论。
审计抽样的步骤
审计抽样通常包括制定审计计划、选取样本、实施审计程序、分析样本结果和推断总体结论等步骤。
程进行评估和改善。
内部审计的范围不仅包括财务报表审计，还包括对内部控制、风险管理、治理过程的审计。它帮助组织识别潜在的风险，提供改进建议，以帮助组织实现其
目标。
内部审计的目的是为组织增加价值，它通过提供风险管理和内部控制的咨询，帮助组织降低损失，提高效率，最终实
现组织的目标。

国际内部审计专业实务框架

IIA International Professional Practice Framework(IPPF) 国际内部审计专业实务框架（国际内部审计师协会2009年1月修订）（红皮书）中国内部审计协会译★内部审计定义★职业道德规范★国际内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“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：（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。

（4）实务公告。

这部分内容在范围上已经缩减为只包括用于实施“内部审计定义”，《职业道德规范》和《标准》的技术和方法。

原框架中涉及工具及技术方法的内容已经移至实务指南部分。

（5）实务指南的立场公告。

这是IPPF新增的内容，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范例）。

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培训资料

注：本页内容来自实务公告1000—1：内部审计章程（RB Page 27)
三、属性标准解析（续）
1.1、内审章程的定位及一般应包含的内容（续）
► 内审章程应：
► “明确向组织提供的确认服务的性质。如果确认服务是由组织外部的团体提供，则章程中也应当对此加以明确” (实施标准1000.A1)
► “咨询服务的性质应在审计章程中得到确定” (实施标准1000.C1)
治理结构
目标及任务
技能
人员管理
发展
资源管理
保持人才优势
基础建设
工具与技术
运营
方法论
知识管理
质量体系
二、《内部审计实务标准》概览（续）
二、《内部审计实务标准》概览（续）
► 参考资料 – 国际内部审计专业实务框架内容分解
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
三、属性标准解析
► 属性标准：开展内部审计活动的机构及人员的特点
► 可分为两部分内容：
三、属性标准解析（续）
1、属性标准1000及其相关实施标准及实务公告 2、属性标准1100及其相关实施标准及实务公告 3、属性标准1200及其相关实施标准及实务公告
三、属性标准解析（续）
1、属性标准1000及其相关实施标准及实务公告 ► 关键字：
► 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）
5、国际内部审计实务标准与中国内部审计准则比较
► 框架不同
一、内部审计实务标准及演进（续）
5、国际内部审计实务标准与中国内部审计准则比较（续）

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）。

国际内部审计专业实务框架

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。

↓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）。

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（国际内部审计师协会2009年1月修订）（红皮书）中国内部审计协会译★内部审计定义★职业道德规范★国际内部审计专业实务标准★实务公告修订说明作为整合IIA所公布标准的概念性框架，《国际内部审计专业实务框架》的范畴缩减到只包括由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关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标准》（以下简称《标准》）。

强力举荐的指南。

强力举荐的指南是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：（1）程序改进。

加强了IPPF的各个部分，提高了透亮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）进展与实务关心。

这一部分不再纳入柜架体系。

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的范畴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，置于需要加以说明的相关标准条款之下。

（4）实务公告。

这部分内容在范畴上差不多缩减为只包括用于实施“内部审计定义”，《职业道德规范》和《标准》的技术和方法。

原框架中涉及工具及技术方法的内容差不多移至实务指南部分。

（5）实务指南的立场公告。