国际内部审计专业实务新框架解读
国际内部审计实务框架 IPPF
《国际内部审计专业实务标准（标准）》《标准》简介内部审计在宗旨、规模、复杂程度和组织架构各异的组织内部开展，其所涉及的法律和文化环境丰富多样，而其从业人员既可来自组织内部，亦可来自组织外部。
虽然这些差异可能会影响各种不同环境下开展的具体内部审计实务，但是遵守国际内部审计师协会的《国际内部审计专业实务标准》（以下简称《标准》）是内部审计师和内部审计部门履行职责的基本要求。
《标准》的宗旨是：●指导内部审计人员遵循《标准》中的强制性内容；●为开展和推动各类具有增值效应的内部审计服务提供框架；●建立评估内部审计业绩的依据；●促进组织流程和运营的改善。
《标准》是一系列基于原则的强制性要求，其组成内容包括：●对组织和个人普遍适用的关于内部审计专业实务及其业绩评价核心要求的阐述；●对《标准》中所含术语或概念进行说明的释义。
《标准》与《职业道德规范》组成了《国际内部审计专业实务框架》（IPPF）的强制性要素，因此遵循《职业道德规范》和《标准》就意味着遵循了IPPF 的强制性要求。
本《标准》所用术语具有特定含义，详细解释见“词汇表”部分，要正确理解并适用《标准》，需要考虑相关阐述和释义以及“词汇表”的特定含义。
《标准》用“必须”一词来表示无条件的强制性要求，并用“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。
《标准》主要由两部分内容组成：属性标准和工作标准。
属性标准说明开展内部审计活动的组织和个人的特征。
工作标准描述内部审计活动的性质，并提供了衡量内部审计活动实施质量的准绳。
属性标准和工作标准适用于所有的内部审计服务。
实施标准是对属性标准和工作标准的扩充，提供适用于确认服务（A）或咨询服务（C）的相关要求。
确认服务指内部审计师为了对机构、运营、职能、流程、系统或其他对象提供意见或结论而作出的客观评价。
确认服务的性质和范围由内部审计师确定。
一般而言，确认服务涉及三方：(1) 与接受确认服务的机构、运营、职能、流程或其他对象存在直接关系的个人或机构，即被审计单位或个人；(2)开展确认服务的个人或机构，即内部审计师；(3)应用确认服务的个人或机构，即用户。
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
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%。
内部审计业务知识概述
《标准》
标准被分为三类：属性标准、工作标准和实施标准。 属性标准反映提供内部审计服务的组织和个人的属性；（1000宗旨权利和职责；
1100独立性和客观性；1200专业能力与应有的职业谨慎；1300质量评价与改进程序） 工作标准对内部审计服务的本质进行说明，并提供了可以衡量绩效的审计服务的标
准。（2000内部审计活动管理；2100工作性质；2200业务计划；2300业务的实施； 2400结果的通报；2500监督进展；2600管理层对风险的接受） 属性标准与工作标准适用于所有的内部审计服务。 实施标准对属性标准与工作标准进行扩展，为内部审计开展确认和咨询活动的具体 业务提供标准。这些标准最终将指导解决一些具体行业、具体区域或具体审计服务 的问题。（包含在属性标准和工作标准中，标志A,C）
2. 内部审计客体
内部审计客体，其实质是指内部审计对象和 内部审计业务范围。
IIA最近发布的调查报告将内部审计职能涉及 到的活动分为三大类25项：
内部控制活动（14项） 风险管理活动（5项） 公司治理活动（6项）。
内部控制活动
合规性审计
控制系统的有效性评价 经营审计
项目管理审计
安全评价和调查
业务类
第2204号内部审计具体准则——对舞弊行为进行检 查和报告
第2203号内部审计具体准则——信息系统审计 第2202号内部审计具体准则——绩效审计（原第 25号
、第 26号、第 27号合并修订）
第2201号内部审计具体准则——内部控制审计（原来
12号【遵循性审计】、16号【风险管理审计】、21号【内部审计的控 制自我评估法】、（23%） 风险管理程序审计（20.4%） 战略和绩效的结合评价（19.9%） 道德审计（19.9%） 与国际财务报告标准（IFRS）标准接轨（
依托内控体系开展审计质量评估研究
依托内控体系开展审计质量内部评估研究【摘要】开展审计质量内部评估是与国际接轨, 实行审计职业化旳内在规定, 也是转变理念, 提高审计质量旳必由之路, 中石油内部审计要打造国内一流、国际著名旳发展目旳, 实行审计质量内部评估刻不容缓, 怎样建立适合中石油旳审计质量内部评估体系, 成为摆在我们面前旳一种亟待处理旳问题。
本文在概述审计质量评估和内部控制体系旳基础上, 从依托内控体系开展审计质量内部评估旳也许性和必要性入手, 以受控、简洁、高效为目旳, 设计了依托内控体系开展审计质量内部评估旳模型, 确立了审计质量内部评估旳基本思绪和原则, 探索了适合中石油旳审计质量内部评估内容和程序, 针对目前中石油审计质量内部评估原则缺失旳现实状况, 发明性旳提出了现阶段中石油审计质量内部评估原则, 既有理论指导意义, 也具有较强旳操作性, 为中石油审计质量内部评估提供了一种思绪和措施, 对此后开展审计质量内部评估工作有重要旳指导意义。
关键词: 依托内控体系开展审计质量内部评估目录一、序言 ................................. 错误!未定义书签。
（一）研究旳背景 ...................................................... 错误!未定义书签。
（二）研究意义 ........................................................ 错误!未定义书签。
（三）研究旳范围和内容................................................. 错误!未定义书签。
二、审计质量评估概述...................... 错误!未定义书签。
（一）国内外审计质量评估概念对比分析................................... 错误!未定义书签。
（二）国内外审计质量评估旳内容......................................... 错误!未定义书签。
原来内部审计也需要被审计！
原来内部审计也需要被审计！——内部审计活动应该接受独⽴客观的审计,就像组织内有价值、以风险为导向的其他职能部门⼀样。
在最近的⼀次演讲开始前，我针对在场的内部审计⼈员做了⼀个简单的测试。
我说“如果你认为内部审计可以增加组织价值，请起⽴”。
毫⽆疑问，在座的每个⼈都站起来了。
接下来，我⼜说到“认为内部审计执⾏不佳可以被接受的请坐下”。
然⽽，并没有⼈坐下。
最后，我说“认为内部审计部门和公司其他职能部门⼀样重要，都需要定期被审计的请坐下”。
结果是每个⼈都坐下了。
这次测验是为了说明：如果内部审计活动确实为实现组织价值发挥了应有的作⽤，那么内部审计活动就应该接受独⽴客观的检查。
这是因为：内部审计是评价和监督组织的风险管理活动的重要组成部分。
如果不能合理保证内部审计的有效性，将会使组织整体层⾯的风险管理失效。
⼀、审计领域审计领域指组织内所有可审计实体的集合。
可审计实体可以是⼀个经营场所、部门、职责、财务报表、法律法规符合性或众多的其他实体。
如果⼀个实体能够为组织创造或增加价值，那么应当将它纳⼊审计领域。
换⾔之：可审计实体为完成组织⽬标管理⼀种或多种风险。
相反，如果⼀个实体与组织⽬标、风险⽆关，那么它就不属于审计领域。
在管理风险的活动中，可审计实体的⾓⾊可以是⼀种降低风险的形式，⽐如：控制风险、转化风险（即：帮助组织转移风险、利⽤风险取长补短），或者监督这两者中的某些⽅⾯。
在《国际内部审计专业实务框架》（以下简称IPPF）中，内部审计的新任务包括：“增加价值和改善组织的运营”。
此新任务与可审计主体的描述⼀致。
⼤多数内部审计活动采⽤风险导向的⽅法，这有助于他们完成这项新任务。
《国际内部审计专业实务标准》（以下简称《标准》）的词汇表中的将风险定义为“对实现⽬标产⽣影响的事件发⽣的可能性”。
因此，任何有助于降低负⾯事件发⽣的可能性或减少其不利影响（保护价值）、增加实现组织⽬标可能性（增加价值）的活动都应包括在审计领域。
国际内部审计专业实务框架
一、背景介绍 国际内部审计师协会（The Institute of Internal Auditors简称IIA）多年来一直致力于通过提 供相关的研究和教育成果，扩展内部审计知识，提高全球 内部审计专业水平，加深人们对内部审计工作的了解。鉴 于全球内部审计职业的快速发展，2006年，IIA理事会组 建了一个特别委员会（Steering Committee），重新 审视《内部审计专业实务框架》（Proffessionl Proctice Framework简称PPF）及其相关制定过程， 重点审查实务框架的适用范围，力求提高专业标准和指南 的明晰性和一致性。作为工作成果之一，2009年1月，该 委员会发布了全新的《国际内部审计专业实务框架》 （International Proffessionl Proctice Framework简称IPPF），并重新组建了专业实务委员会 （Professional Proctices Council 简称PPC）， 负责协调IPPF的审核与发布工作。
（三）时效性提升 为了适应全球内部审计职业的快速发展，将IIA 的权威指南以一种可以及时修订的方式整合起来， 使全球内部审计实务工作者能够对不断发展的市场 作出反应，以便提供高质量的内部审计服务，IIA 指出:鉴于《标准》的审视和发展是一个持续的过程， 将《标准》的修订周期确定为三年。同时,IIA还在 全球范围内广泛征求意见，欢迎内部审计师、内部 审计从业人员、广大利益相关方、政府机构、专业 组织、高等院校师生等任何对内部审计感兴趣的人 士对IPPF提出各类意见和建议，这些意见和建议可 以以电话、信函、电子邮件等各种形式反馈给IIA。 同时，任何人都可以自由登陆IIA网站 ，通过 “专业指南” 栏目查询 IPPF的更新与修订情况。当然，并非每三年都需要 修改《标准》，IIA此举旨在持续地对《标准》进行 全面审核，并视需要进行修订。
《内部审计实务框架》
《内部审计实务框架》当前各国内部审计遵循的《内部审计实务框架》由三个层次组成：(一）第一个层次是强制性的，其核心内容有《内部审计定义》、《道德准则》、《内部审计实务准则》。
1 定义《内部审计定义》内部审计师协会在最新的《内部审计定义》中将内部审计定义为：“内部审计是一项独立、客观的鉴证和咨询服务，其目标在于增加价值并改进组织的经营.它通过一套系统、规范的方法评价和改进风险管理、控制和治理过程的效果，以帮助组织达到目标.”[1］2 道德准则。
《道德准则》制定道德准则的目的是在内部审计职业内促进道德文化。
道德准则对于内部审计职业来说是必要和适当的，这是由于内部审计是建立在一种信任的基础上的,这种基础对风险管理、控制和治理提供了客观保证.道德准则在内部审计定义上加以扩展。
3 实务准则.《内部审计实务准则》《内部审计实务准则》由《属性准则》、《绩效准则》、《执行准则》组成。
《属性准则》论述从事内部审计活动的组织和个人的特性.《绩效准则》则论述内部审计活动的本质，并提供衡量内部审计绩效的质量标准。
《属性准则》和《绩效准则》适用于全部内部审计活动。
《执行准则》将《属性准则》和《绩效准则》运用于特定业务（如遵循性审计、舞弊调查、对控制的自我评估项目）。
《属性准则》和《绩效准则》只有一套,而《执行准则》可能有多套，每套对应内部审计活动的一种主要类型.(二)第二个层次是《实务建议》(即以前的指南），不是强制性的，但是也经过国际内部审计师协会批准并强烈推荐使用.它能够帮助解释内部审计实务准则，或将准则运用于特定的内部审计环境。
虽然有一些实务建议可能适用于所有内部审计师,但其他的主要用于特定的行业、特定的审计领域，或者特定的地域。
（三)第三个层次是《发展和实务指南》，包括了各类由国际内部审计师协会开发或者批准的材料,不具有强制性。
其中包括研究报告、书籍、讨论会以及其他还没有资格成为强制性准则的与内部审计实务有关的产品和服务，是审计实务框架中内容最多、最广泛的部分。
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。
国际内部审计专业实务框架2017版(ippfstandards2017)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Introduction to the StandardsInternal auditing is conducted in diverse legal and cultural environments; for 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.The purpose of the Standards is to:1. Guide adherence with the mandatory elements of the International ProfessionalPractices Framework.2. Provide a framework for performing and promoting a broad range of value-addedinternal auditing services.3. Establish the basis for the evaluation of internal audit performance.4. Foster improved organizational processes and operations.The Standards are a set of principles-based, mandatory requirements consisting of: Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable atorganizational and individual levels.Interpretations clarifying terms or concepts within the Standards.The Standards, together with the Code of Ethics, encompass all mandatory elements of the International Professional Practices Framework; therefore, conformance with the Code of Ethics and the Standards demonstrates conformance with all mandatory elements of the International Professional Practices Framework.The Standards employ terms as defined specifically in the Glossary. To understand and apply the Standards correctly, it is necessary to consider the specific meanings from the Glossary. Furthermore, the Standards u se the word “must” to specify an unconditional requirement and the word “should” where conformance is expected unless, when applying professional judgment, circumstances justify deviation.The Standards comprise two main categories: Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. Attribute and Performance Standards apply to all internal audit services.Implementation Standards expand upon the Attribute and Performance Standards by providing the requirements applicable to assurance (.A) or consulting (.C) services.Revised: October 2016 Page 1 of 25 Effective: January 2017© 2016 The Institute of Internal AuditorsAssurance services involve the internal auditor’s objective assessment of evidence to provide opinions or conclusions regarding an entity, operation, function, process, system, or other subject matters. The nature and scope of an assurance engagement are determined by the internal auditor. Generally, three parties are participants 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 Standards apply to individual internal auditors and the internal audit activity. All internal auditors are accountable for conforming with the standards related to individual objectivity, proficiency, and due professional care and the standards relevant to the performance of their job responsibilities. Chief audit executives are additionally accountable for the internal audit activity’s overall conformance with the Standards.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 requirements issued by other authoritative bodies, internal audit communications may also cite the use of other requirements, as appropriate. In such a case, if the internal audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.The review and development of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on The IIA’s website 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 Guidance1035 Greenwood Blvd, Suite 401Lake Mary, FL 32746 USAE-mail: Web: ***INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL 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 Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). 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 – Recognizing Mandatory Guidance in the Internal Audit CharterThe mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework 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.Approving the internal audit budget and resource 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.Approving the remuneration of the chief audit executive.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. The chief audit executive must disclose such interference to the board and discuss the implications.1111 – Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.1112 – Chief Audit Executive Roles Beyond Internal AuditingWhere the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity.Interpretation:The chief audit executive may be asked to take on additional roles and responsibilities outside of internal auditing, such as responsibility for compliance or risk management activities. These roles and responsibilities may impair, or appear to impair, the organizational independence of theinternal audit activity or the individual objectivity of the internal auditor. Safeguards are those oversight activities, often undertaken by the board, to address these potential impairments, and may include such activities as periodically evaluating reporting lines and responsibilities and developing alternative processes to obtain assurance related to the areas of additional responsibility.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 could impair 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 management 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 specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year.1130.A2 –Assurance engagements for functions over which the chief audit executive has responsibility must be overseen by a party outside the internal audit activity.1130.A3 –The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.1130.C1 –Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.1130.C2 –If internal auditors have potential impairments to independence or objectivity relating to proposed consulting services, 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:Proficiency is a collective term that refers to the knowledge, skills, and other competencies required of internal auditors to effectively carry out their professional responsibilities. It encompasses consideration of current activities, trends, and emerging issues, to enable relevant advice and recommendations. 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 of a person whose primary responsibility is detecting and investigating 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 objec tives.Relative complexity, materiality, or significance of matters to which assuranceprocedures are applied.Adequacy and effectiveness of governance, risk management, and control processes.Probability of significant errors, fraud, or noncompliance.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 i dentified.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 ofengagement results.Relative complexity and extent of work needed to achieve the engagemen t’sobjectives.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 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. The chief audit executive should encourage board oversight in the quality assurance and improvement p rogram.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.Periodic self-assessments or assessments 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 Code of Ethics and the Standards.Periodic assessments are conducted to evaluate conformance with 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 assessor or assessment team from outside the organization. The chief audit executive must discuss with the board:The form and frequency of external assessment.The qualifications and independence of the external assessor or assessment team,including any potential conflict of interest.Interpretation:External assessments may be accomplished through a full external assessment, or a self- assessment with independent external validation. The external assessor must conclude as to conformance with the Code of Ethics and the Standards; the external assessment may also include operational or strategic comments.A qualified assessor or assessment 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 an assessment 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 an assessor or assessment team demonstrates sufficient competence to be qualified.An independent assessor or assessment team means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs. The chief audit executive should encourage board oversight in the external assessment to reduce perceived or potential conflicts of interest.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. Disclosure should include: The scope and frequency of both the internal and external assessments.The qualifications and independence of the assessor(s) or assessment team, including potential conflicts of interest.Conclusions ofassessors. Correctiveaction plans.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 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 assessor’s or assessment team’s evaluation with respect to the degree of conformance.1321 –Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”Indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing is appropriate only if supported by the results of the quality assurance and improvement program.Interpretation:The internal audit activity conforms with the Code of Ethics and the Standards when it achieves the outcomes described therein. 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 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.Revised: October 2016 Page 9 of 25 Effective: January 2017© 2016 The Institute of Internal AuditorsPerformance 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:It achieves the purpose and responsibility included in the internal audit charter.It conforms with the Standards.Its individual members conform with the Code of Ethics and the Standards.It considers trends and emerging issues that could impact theorganization.The internal audit activity adds value to the organization and its stakeholders when it considers strategies, objectives, and risks; strives to offer ways to enhance governance, risk management, and control processes; and objectively provides relevant assurance.2010 – PlanningThe chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.Interpretation:To develop the risk-based plan, the chief audit executive consults with senior management and the board and obtains an understanding of the organization’s strategies, key business objectives, associated risks, and risk management processes. The chief audit executive must review and adjust the plan, as necessary, in response to changes in the organization’s business, risks, operations, programs, systems, and controls.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 engagement’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 – Coordination and RelianceThe chief audit executive should share information, coordinate activities, and consider relying upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimize duplication of efforts.Interpretation:In coordinating activities, the chief audit executive may rely on the work of other assurance and consulting service providers. A consistent process for the basis of reliance should be established, and the chief audit executive should consider the competency, objectivity, and due professional care of the assurance and consulting service providers. The chief audit executive should also have a clear understanding of the scope, objectives, and results of the work performed by other providers of assurance and consulting services. Where reliance is placed on the work of others, the chief audit executive is still accountable and responsible for ensuring adequate support for conclusions and opinions reached by the internal audit activity.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 and on its conformance with the Code of Ethics and the Standards. Reporting must also include。
《内部审计实务标准》
《内部审计实务标准》导读目录第一章绪论第一节审计不是会计的继续或分支第二节国际内部审计师协会第二章内部审计职业实务标准框架第一节职业实务标准框架的结构第二节审计准则框架比较第三章内部审计定义第一节2001年以前的定义第二节2001年定义第三节从定义看国际内部审计研究的主要问题第四章内部审计的基本概念第一节内部审计基本概念体系第二节内部审计是管理工作的组成部分第五章道德准则第一节制定和遵守职业道德准则的意义第二节道德准则第六章属性标准第一节1000宗旨、权力和职责第二节1100独立性与客观性第三节1200熟练性与应有的职业审慎第四节舞弊审计第五节1300质量保证与改进项目第七章工作标准第一节2000管理内部审计活动第二节2100内部审计工作的性质和范围第三节2200审计业务计划第四节2300开展审计业务第五节2400报告审计结果第六节2500、2600监察进程《内部审计实务标准》导读第一章绪论本章主要讲两个问题：1、审计不是会计的继续或分支.把审计与会计区分开来。
2、介绍国际内部审计师协会的一些基本情况.第一节审计不是会计的继续或分支审计是不是会计的继续或分支，学术界有两种不同的认识。
一种认为审计是会计的继续或分支,甚至够不上一个分支。
沃特豪斯公司的高级合伙人，比尔格乐（Biegler）认为：内部审计是会计职业的一部分。
而佩林(Perrin）教授则认为:“内部审计本身既不是一个具有内涵和学问的学科，甚至也不是从会计职业那里独立出来并得到广泛承认的职业。
”【1】另一种观点认为把审计当成会计的继续或分支是不对的.安德鲁钱伯斯认为：佩林教授的观点是过时的。
【2】我国著名的审计学教授娄尔行指出：“至今仍有一些学者认为，审计乃是会计领域中稽核的一面。
特别是财务审计,不过是会计的延伸。
我们不能同意审计是会计一个分支的看法。
”【3】世界上第一本关于审计理论结构的作者，莫茨和夏拉夫认为：“把审计当作会计的分支是完全错误的”，“审计并不是会计的一部分”。
第1章国际内部审计专业实务框架强制性指南
• 第 1章 • 第 2章 • • • • 第 3章 第 4章 第 5章 第 6章 遵循IIA属性标准 建立以风险为导向的计划，确定内部审计 活动优先顺序 了解内部审计活动在组织治理中的角色 内部审计活动的其他角色和职责 治理、风险和控制知识要素 业务计划
内部审计定义 第一层次 （强制性指南） 标准 职业道德规范 立场公告 实务公告 实务指南
第二层次 （强力推荐指南）
• 《框架》(IPPF)的构成：包括强制性指南 和强力推荐指南。其中：
–强制性指南由“内部审计定义”、《职业道德 规范》和《内部审计专业实务标准》(简称 《标准》) 共同构成。这类指南对于内部审计 行业是强制性的，遵守强制性指南是内部审计 师履行职责的基础。 –强力推荐指南包括立场公告、实务公告和实务 指南，虽然不具有强制性，但它是IIA认可并 强烈推荐的、用以实施《标准》的方法，在某 种程度上，它有助于对《标准》进行解释，或 将《标准》应用于特定内部审计环境中。
• 内部审计外包的缺点 –外部收费较高； –逐渐失去对公司的了解与专业审计技能； –公司缺乏对审计及其质量的控制； –未来管理层没有机会参加内部审计。 • 内部审计外包对内部审计的威胁： –在组织内部机构调整和重构中,作为非核心管理 活动的不成功的内部审计机构首当其冲惨遭淘汰。 –内部审计要充分认识到竞争的现实性、残酷性。 –内部审计是资源耗费者、成本中心，还是价值增 加者、利润中心？决定着内部审计机构的存亡。
1993 1999
（ 2009 再 度 确 认）
内部审计是一个组织内部为检查和评价其活动和为本组织管理成员服务而 建立的一种独立评价活动，目的是协助本组织成员有效地履行其责任。 内部审计是一种独立、客观的确认和咨询活动，其目的是增加组织的价值 和改善组织的经营。它通过系统、规范的方法，评价和改善组织的风险管 理、控制和管理过程的效果，帮助组织实现其目标。
内部审计学中国大学mooc课后章节答案期末考试题库2023年
内部审计学中国大学mooc课后章节答案期末考试题库2023年1.假定组织安排你来组建内部审计部门。
你最有可能聘用以下哪类人员：参考答案:D.从整体上拥有开展内部审计活动的职责所需的知识和技能的内部审计师。
2.在开展正式的咨询业务时，内部审计师应保持应有的职业审慎性，这要通过以下内容来实现参考答案:C．开展咨询业务所需的技能和资源；_D．对未来审计任务和业务的潜在影响。
_A．要求内部审计师提供咨询服务的可能动机和原因；3.coso新风险管理框架包括几个要素？参考答案:54.以下（）是内部审计的确认服务参考答案:成本评价_合规性业务_质量评价5.内部审计师经常在为审计报告中曾批评过的部门工作程序起草修正方案不影响其独立性。
参考答案:错误6.国家机关、事业单位、社会团体等单位的内部审计机构或者履行内部审计职责的内设机构，应当在本单位党组织、主要负责人的直接领导下开展内部审计工作，向其负责并报告工作。
这是（）的要求。
参考答案:审计署关于内部审计工作的规定7.内部审计机构设置的基本原则包括：（）参考答案:独立性原则_效率性原则_灵活性原则8.国资委规定，风险可分为参考答案:财务风险、经营风险_战略风险、市场风险_法律风险9.以下哪几项内容被视为内部审计的咨询服务？参考答案:C．培训业务；_A．流程设计服务；_B．协调业务；10.审计计划是内部审计的工作底稿。
参考答案:正确11.当面临强加的审计范围限制时，首席审计执行官不应该:参考答案:C．对于审计范围受限的业务要多加审计；_A．直到审计范围限制消除后才实施审计；_D．强行审计。
12.以下哪几项是对信息的充分性评价的实质性因素？参考答案:D．具有说服力，任何谨慎的人都会得出与内部审计师相同的结论。
_C．与业务观察有直接的关系，并包括业务观察的所有因素；_A．良好记录，且在工作底稿中能够前后对照；_B．是参考的依据，且是胜任的；13.在审计业务计划中，内部审计师应该检查所有相关的信息。
国际内部审计实务标准
国际内部审计实务标准国际内部审计实务标准（International Standards for the Professional Practice of Internal Auditing）是由国际内部审计师协会（The Institute of Internal Auditors，IIA）制定的，是全球内部审计实务的权威标准，为内部审计工作提供了规范和指导。
本文将对国际内部审计实务标准进行介绍和分析，以便内部审计从业者更好地理解和应用这一标准。
首先，国际内部审计实务标准共分为四个部分，分别是，对内部审计工作的定义、内部审计工作的宗旨、内部审计工作的职责以及内部审计工作的规范。
这四个部分涵盖了内部审计工作的全面内容，对内部审计工作的目标、范围、职责和规范进行了详细的规定和说明，为内部审计从业者提供了明确的指导。
其次，国际内部审计实务标准强调了内部审计工作的独立性和客观性，要求内部审计从业者在开展审计工作时要保持中立和客观的态度，不受任何利益关系的影响，确保审计结论的客观真实。
同时，国际内部审计实务标准还要求内部审计从业者要不断提升自身的专业素养和技能水平，不断学习和更新审计知识，以适应不断变化的审计环境和需求。
再次，国际内部审计实务标准还对内部审计工作的质量和效益提出了要求，要求内部审计从业者要以风险为导向，对组织的风险管理和控制进行全面审计，确保审计工作的质量和效益。
同时，国际内部审计实务标准还要求内部审计从业者要积极参与组织的风险管理和控制，为组织提供有益的建议和改进建议，提高组织的风险管理水平和经营效益。
最后，国际内部审计实务标准还对内部审计从业者的职业操守和道德规范进行了规定，要求内部审计从业者要恪守职业操守和道德规范，保守审计工作的机密性和保密性，不得泄露审计工作的机密信息，确保审计工作的独立性和客观性。
总之，国际内部审计实务标准是内部审计工作的权威标准，对内部审计工作的定义、宗旨、职责和规范进行了详细的规定和说明，为内部审计从业者提供了明确的指导。
国际内部审计专业实务标准简介内部审计在宗旨、规模、复杂程度和-IIA
国际内部审计专业实务标准简介内部审计在宗旨、规模、复杂程度和组织架构各异的组织内部开展，其所涉及的法律和文化环境丰富多样，而其从业人员既可来自组织内部，亦可来自组织外部。
虽然这些差异可能会影响各种不同环境下开展的具体内部审计实务，但是遵守国际内部审计师协会的《国际内部审计专业实务标准》（以下简称《标准》）是内部审计师和内部审计部门履行职责的基本要求。
如果法律或者法规禁止内部审计师或内部审计部门遵守《标准》的某些内容，内部审计师或内部审计部门需要对此情况予以披露，并应当遵守《标准》的其他所有内容。
若在适用《标准》的同时也适用了其他权威机构发布的准则，则内部审计报告中也可提及对这些准则的适用情况。
如果《标准》与其他权威机构发布的准则存在不一致，内部审计师和内部审计部门必须遵守《标准》，但是在其他权威机构的规定更为严格的情况下，也可遵守该权威机构的准则。
《标准》的宗旨是：● 描述反映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业务提供框架；● 建立评估内部审计业绩的依据；● 促进组织流程和运营的改善。
《标准》是以原则为导向的强制性要求，其组成内容包括：● 对组织和个人普遍适用的关于内部审计专业实务及其业绩评价基本要求的阐述；● 对阐述中所含术语或概念的释义。
本《标准》所用术语具有特定含义，详细解释见“词汇表”部分。
具体而言，《标准》用“必须”一词来表示无条件的强制性要求，并用“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。
要正确理解并适用《标准》，需要考虑相关阐述和释义以及“词汇表”的特定含义。
《标准》的结构由属性标准和工作标准组成。
属性标准说明开展内部审计活动的组织和个人的特征。
工作标准描述内部审计活动的性质，并提供了衡量内部审计活动实施质量的准绳。
属性标准和工作标准适用于所有的内部审计服务。
实施标准是对属性标准和工作标准的扩充，提供适用于确认服务（A）或咨询服务（C）的相关要求。
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国际内部审计专业实务新框架解读
王兵;王言
【期刊名称】《中国内部审计》
【年(卷),期】2015(0)12
【摘要】一、引言 2015年7月6日,国际内部审计师协会（IIA）宣布引入新的《国际内部审计专业实务框架》（IPPF）。
IIA国际内部审计专业实务框架重新审视工作组（IPPF Re-look Task Force,以下简称工作组）于2013年11月成立,其工作目的为评估IPPF的内容和结构,考量对现有IPPF进行修改的责任,以使IIA会员、内部审计职业及其利益相关者受益,增强IPPF在未来的持续相关性。
【总页数】3页(P50-52)
【作者】王兵;王言
【作者单位】南京大学会计学系,210093;南京大学会计学系,210093
【正文语种】中文
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