第一部分：內(nèi)部審計在治理、風險和控制中的作用
（注，紅色是06年修訂部分）
A． COMPLY WITH THE IIA'S ATTRIBUTE STANDARDS (15 - 25 percent) （Proficiency Level）
遵守國際內(nèi)部審計師協(xié)會的屬性標準（15-25%）（要求熟練掌握）
1．Define purpose, authority, and responsibility of the internal audit activity.
明確內(nèi)部審計的宗旨、權(quán)限和職責
a. Determine if purpose, authority, and responsibility of internal audit activity are clearly documented/approved.
確定內(nèi)部審計的宗旨、權(quán)限和職責是否清楚地以書面形式記錄/獲得批準
b. Determine if purpose, authority, and responsibility of internal audit activity are communicated to engagement clients.
確定內(nèi)部審計的宗旨、權(quán)限和職責是否通報審計業(yè)務客戶
c. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity.
闡明內(nèi)部審計的宗旨、權(quán)限和職責
2．Maintain independence and objectivity.
保持獨立性和客觀性
a. Foster independence
加強獨立性
1) Understand organizational independence
理解機構(gòu)的獨立性
2) Recognize the importance of organizational independence
認識機構(gòu)獨立性的重要性
3) Determine if the internal audit activity is properly aligned to achieve organizational independence.
確定內(nèi)部審計部門是否正確設(shè)置以獲得其獨立性
b. Foster objectivity
加強客觀性
1) Establish policies to promote objectivity
制定政策以增進客觀性
2) Assess individual objectivity
評估個人的客觀性
3) Maintain individual objectivity
保持個人的客觀性
4) Recognize and mitigate impairments to independence and objectivity
識別和減輕對獨立性和客觀性的損害
3．Determine if the required knowledge, skills, and competencies are available.
確定是否具備必要的知識、技能和勝任能力
a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess.
理解內(nèi)部審計師需要具備的知識、技能和勝任能力
b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
確定內(nèi)部審計部門履行內(nèi)部審計職責所必要的知識、技能和勝任能力
4．Develop and/or procure necessary knowledge, skills and competencies collectively required by internal audit activity.
開發(fā)和/或取得內(nèi)部審計部門整體所需要的知識、技能和勝任能力
5．Exercise due professional care.
運用應有的職業(yè)審慎
6．Promote continuing professional development.
促進持續(xù)專業(yè)發(fā)展
a. Develop and implement a plan for continuing professional development for internal audit staff.
為內(nèi)部審計人員制定并實施持續(xù)專業(yè)發(fā)展計劃
b. Enhance individual competency through continuing professional development.
通過持續(xù)專業(yè)發(fā)展提高個人能力
7．Promote quality assurance and improvement of the internal audit activity.
促進內(nèi)部審計的質(zhì)量保證與改進
a. Establish and maintain a quality assurance and improvement program.
建立和保持質(zhì)量保證與改進項目
b. Monitor the effectiveness of the quality assurance and improvement program.
監(jiān)督質(zhì)量保證與改進項目的效果
c. Report the results of the quality assurance and improvement program to the board or other governing body.
將質(zhì)量保證與改進項目的結(jié)果報告董事會或其他治理機構(gòu)
d. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.
實施質(zhì)量保證程序并建議改善內(nèi)部審計業(yè)績
8. Abide by and promote compliance with the IIA Code of Ethics
遵守和促進對IIA《道德規(guī)范》的遵守
