国际内部审计专业实务标准

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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标准

国际内部审计专业实务标准属性标准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。

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–咨询服务的性质也必须在内部审计章程中中确定。

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》的强制性必须在内部审计章程中得到确认。

首席审计执行官应向高级管理层和董事会解释和讨论“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的开展工作。

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。

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审计部门在组织中的独立性。

1110.A1 –内部审计部门在内部审计范围、开展工作和报告结果时，必须免受干预。

1111-与董事会的直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。

1130-对独立性和客观性的损害如果独立性和客观性受到实质和形式上的损害，必须向适当的对象披露损害的具体情况。

披露的性质视受损害情况而定。

1130.A1-内部审计师必须避免评价其以往负责的特定业务。

如果内部审计师为其在上一年度内负责的业务提供确认服务时，则其客观性视为受到损害。

1130.A2-确认服务涉及到审计执行官负责的职能领域时，必须由独立于内部审计部门的某一方进行监督。

1130.C1内部审计师可以对其以往负责的业务提供咨询服务。

内部审计实务标准

内部审计实务标准内部审计实务标准是指为了规范内部审计活动，提高内部审计效益，加强内部控制，保护公司资产和利益，制定的一系列规范性文件和程序。

它是内部审计职业道德准则的具体指南，是内部审计活动的基础和准则。

下面将从内部审计实务标准的定义、内容、重要性和遵守标准的意义等方面进行详细阐述。

内部审计实务标准是指用于规范内部审计活动的一系列准则和规范。

内部审计实务标准主要涵盖了内部审计的目标、职责、权限、程序和技术等各个方面。

内部审计实务标准的制定和执行是由国际审计与保管准则委员会（IIA）负责，并通过全球内部审计师协会（IIA）的会员机构来推广和实施。

1.审计目标和职责：明确内部审计的目标是什么以及内部审计员的职责是什么，以确保内部审计员能够进行正确的工作。

2.审计计划和程序：确定内部审计的过程和程序，包括了解审计对象、制定审计计划、评估风险、收集证据、发表审计意见等环节。

3.审计方法和技术：包括内部审计员在审计过程中需要使用的各种方法和技术，如数据分析、风险评估等。

4.报告和意见：规定了内部审计报告的内容和形式，以及内部审计员对审计结果提出的建议和意见。

5.行为规范和职业道德准则：要求内部审计员在履行职责过程中遵守一定的行为规范和职业道德准则，保持独立性和客观性。

首先，内部审计实务标准是规范内部审计活动的基础，能够确保内部审计员按照一定的程序和规范进行工作，提高内部审计的质量和效益。

其次，内部审计实务标准有助于加强公司的内部控制，通过审计的方式识别和纠正公司内部的问题和风险，保护公司的资产和利益。

再次，内部审计实务标准有助于促进内部审计的独立性和客观性，规定了内部审计员应遵守的行为规范和职业道德准则，确保内部审计员能够公正、客观地开展工作。

最后，内部审计实务标准有助于提高内部审计员的专业水平和综合能力，规定了内部审计员需要掌握的技术和知识，推动内部审计员不断学习和提升自己。

遵守内部审计实务标准对于内部审计工作具有重要的意义。

国际内部审计专业实务框架

CIA红皮书-国际内部审计专业实务框架-2009年1月修订属性标准 (3)1000-宗旨、权力和职责 (3)1100-独立性和客观性 (3)1110-组织的独立性 (3)1130-对独立性或客观性的损害 (4)1200-专业能力与应有的职业审慎 (4)1210-专业能力 (4)1220-应有的职业审慎 (4)1230-持续职业进展 (5)1300-质量保证与改进程序 (5)1310-质量保证与改进程序的要求 (5)1311-内部评估 (5)1312-外部评估 (6)1320-对质量保证与改进程序的报告 (6)1321-对“遵循《标准》”的应用 (6)1322-对未遵循情况的披露 (6)工作标准 (6)2000-内部审计活动的治理 (6)2010-打算 (7)2020-沟通与批准 (7)2030-资源治理 (7)2040-政策与程序 (7)2050-协调 (7)2060-向高级治理层和董事会报告 (7)2100-工作性质 (8)2110-治理 (8)2120-风险治理 (8)2130-操纵 (9)2200-业务打算 (9)2210-业务目标 (9)2220-业务范围 (10)2230-业务资源的分配 (10)2240-业务工作方案 (10)2300-业务的实施 (10)2310-识不信息 (10)2320-分析评价 (11)2330-记录信息 (11)2340-业务的督导 (11)2400-结果的报告 (11)2410-报告标准 (11)2420-报告的质量 (12)2421-错误与遗漏 (12)2430-对“遵循《标准》”的应用 (12)2431-对未遵循情况的披露 (12)2440-结果的发送 (12)2500-监督进展 (13)2600-高级治理层同意风险的决定 (13)实务公告 (16)实务公告1000-1 内部审计章程 (16)实务公告1110-1 组织的独立性 (17)实务公告1120-1 个人客观性 (18)实务公告1130-1 对独立性或客观性的损害 (18)实务公告1210-1 专业能力 (20)实物公告1220-1 应有的职业审慎 (23)实务公告1230-1 持续职业进展 (23)实务公告1312-1 外部评估 (26)实务公告1312-2 外部评估：独立审定的自我评估 (28)实务公告1321-1 对“遵循《标准》”的应用 (29)实务公告2010-1 审计打算对风险和风险暴露的关注 .. 30实务公告2020-1 沟通与批准 (31)实务公告2030-1 资源治理 (31)实务公告2040-1 政策与程序 (32)实务公告2050-1 协调 (32)实务公告2060-1 向高级治理层和董事会报告 (33)实务公告2120-1 评估风险治理过程的适当性 (33)实务公告2130-1 评估操纵程序的适当性 (35)实务公告2130-A1.1 信息的可靠性和完整性 (36)实务公告2130.A1-2 (37)实务公告2200-1 业务打算 (38)实务公告2210-1 业务目标 (38)实务公告2210.A1-1 业务打算中的风险评估 (39)实务公告2230-1 业务资源的分配 (39)实务公告2240-1 业务工作方案 (39)实务公告2230-1 记录信息 (40)实务公告2330.A1-1 对业务记录的操纵 (40)实务公告2330.A2-1 保存记录 (41)实务公告2340-1 业务的督导 (41)实务公告2410-1 报告标准 (42)实务公告2420-1 报告的质量 (43)实务公告2440-1 结果的发放 (44)实务公告2500-1 监督进展 (44)实务公告2500.A1-1 后续程序 (45)属性标准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。

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。

【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

IPPF-Standards-2017-Chinese-Simplified

《标准》的审视和发展是一个持续的过程。在正式发布之前，国际内部审计标准委员会进行了广泛的咨询和论证，包括在全世界范围内公布草案征求公众意见。所有草案都可以通过国际内部审计师协会网站获取，任何有关的意见和建议可以寄至：
国际内部审计师协会标准和指导委员会 The Institute of Internal Auditors Standards and Guidance 地址：1035 Greenwood Blvd, Suite 401, Lake Mary, FL 32746
1220.A3 —内部审计师必须警惕可能影响目标、运营或资源的重大风险。但是，即使是以应有的职业审慎开展工作，确认程序本身并不能保证发现所有的重大风险。 1220.C1 — 开展咨询业务时，内部审计师必须考虑以下因素，履行其应有的职业审慎： ● 客户的需求与期望，包括咨询结果的性质、时间安排与结果沟通； ● 实现咨询业务目标所需开展工作的相对复杂性和范围； ● 与潜在效益相对的咨询业务成本。
1010 — 在内部审计章程中确认强制性指南内部审计专业实务的核心原则、《职业道德规范》、《标准》和“内部审计定义” 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与高级管理层和董事会讨论内部审计的使命和《国际内部00 — 独立性与客观性内部审计活动必须保持其独立性，内部审计师必须客观地开展工作。释义独立性指内部审计活动公正地履行职责时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职责所必须的独立程度，首席审计执行官需要直接且不受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心态，使得内部审计师在开展业务时相信其工作成果并且不会做出质量方面的妥协。客观性要求内部审计师对审计事项做出判断时不屈从于其他因素。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。

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”。

(完整word版)内部审计专业实务标准

国际内部审计专业实务标准属性标准1000—宗旨、权力和职责内部审计活动的宗旨、权力和职责应在章程中进行正式确定，这一确定应与《标准》保持一致，并须经董事会批准。

1000.A1—审计章程中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。

1000.C1—咨询服务的性质应在审计章程中得到确定。

1100—独立性与客观性内部审计活动应该独立，内部审计师在开展工作时应做到客观。

1110—组织的独立性首席审计执行官在组织内应向能使内部审计活动履行其职责的层级报告。

1110.A1—在确定内部审计范围、实施审计及通报结果时，内部审计活动应免受干扰。

1120—个人的客观性内部审计师应有公正的态度，避免利益冲突。

1130—对独立性或客观性的损害如果独立性或客观性在形式上或实质上受到损害，都应将损害的具体情况向有关方面披露。

披露的性质取决于损害的具体情况。

1130.A1—内部审计师应避免评价他们以前负责过的工作。

如果内部审计师为他在上年度负责的工作提供确认服务，则可以假定客观性受到了损害。

1130.A2—对首席审计执行官负责的职能提供确认服务时，应由独立于内部审计活动以外的有关方面进行监督。

1130.C1—内部审计师可以就曾经负责过的工作提供咨询服务。

1130.C2—在内部审计师本人可能损害所要提供的咨询服务的独立性或客观性时，内部审计师在接受这项工作之前，应向客户说明此情况。

1200—专业能力与应有的职业审慎内部审计师在开展业务时，应具备专业能力和应有的职业审慎性。

1210—专业能力内部审计师应具备履行其各自职责所需要的知识、技能与其他能力。

开展内部审计活动的人员整体上应具有或获得履行其职责所需要的知识、技能及其他能力。

1210.A1—当内部审计人员缺乏完成全部或部分的业务所应具备的知识、技巧或其他能力时，首席审计执行官应向他人寻求充分的建议或帮助。

1210.A2—内部审计师应具备识别舞弊线索所需的相应知识。

第1章国际内部审计专业实务框架强制性指南

第一部分：内部审计在治理、风险和控制中的作用
• 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。

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标准实务公告

国际内部审计专业实务标准实务公告[ 2006.09.15 ]国际注册内部审计师协会为了进一步规范和指导内部审计工作，前一段发布了6个实务公告，内容涉及应用系统检查、审计抽样、广泛性信息系统控制的效果、信息系统业务外包给其它机构、第三方对于组织信息技术控制的影响、审计证据要求。

实务公告2100-9：应用系统检查《国际内部审计专业实务标准》中第2100条标准的解释相关标准：第2100条标准工作性质内部审计活动应当通过应用系统的、规范的方法，评价并改善风险管理、控制和治理过程。

本实务公告源自国际信息系统审计和控制协会（ISACA）指引——应用系统检查，文件G14。

该信息系统审计指引由ISACA于2001年11月发布。

引用该文件经过ISACA的许可和确认。

本实务公告与ISACA指引的任何差异，ISACA不保证其准确性或支持这些改变。

本实务公告性质：内部审计师实施应用系统检查时应当考虑以下建议。

本实务公告无意囊括与应用系统检查相关的综合性确认或咨询业务所需要的所有程序，仅推荐一系列高层次审计师责任，作为制定详细审计计划的补充。

1首席审计执行官应当确定内部审计活动具备或者可以取得独立[1]并且胜任的审计资源，开展应用系统检查并评估相关的风险暴露。

审计计划的考虑2审计计划的一部分内容是充分了解组织的信息系统环境，便于内部审计师确定系统的规模和复杂程度，以及组织对信息系统的依赖程度。

内部审计师应当了解组织的目的和业务目标，运用信息技术和信息系统的水平和方式，与组织的目的及其信息系统相关联的风险和披露情况。

此外，还需要了解组织结构，包括主要信息系统人员和应用系统业务处理负责人的职权和责任。

审计计划过程中还应当考虑业务领域的风险。

审计计划的主要目的是确定应用水平的风险。

相关水平的风险影响所需要的审计证据的水平。

系统层面和数据层面的应用水平风险包括以下内容：l与缺乏系统操作能力相关的系统可获得性风险l与未经授权进入系统或取得数据相关的系统安全性风险l与处理数据不完整、不准确、不及时和未经授权相关的系统完整性风险[1]独立——指内部审计师未介入应用系统的开发、收购、运行或维护等工作。

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，年国际内部审计师协会（）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》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》和重新改组的专业实务委员会。

根据理事会年月批准的使命声明，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。

新版所作的重大改变是程序改进。

加强了的各个部分，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，仍致力于确保对标准作全面的审核，并视需要进行修订。

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。

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。

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。

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。

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。