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策划审计业务（15-25%） 1． initiate preliminary communication with engagement client 开展与审计业务客户的初步沟通 2． conduct a preliminary survey of the area of engagement 对审计业务范围实施初步调查 a. obtain input from engagement client 从审计业务客户处获得信息 b. perform analytical reviews 进行分析性复核 c. perform benchmarking 进行基准比较 d. conduct interviews 实施面谈 e. review prior audit reports and other relevant documentation 查阅以前的审计报告和其他相关资料 f. map processes 绘制流程图 g. develop checklists 编制检查清单 3． complete a detailed risk assessment of the area (prioritize or evaluate risk/control factors) 完成相关领域的详细风险评估（对风险/控制因素进行排序或评估） 4． coordinate audit engagement efforts with 与以下方面协调审计业务工作： a. external auditor 外部审计师 b. regulatory oversight bodies 法规监督机构 5． establish/refine engagement objectives and finalize the scope of engagement. 建立/完善审计业务的目标，确定审计业务的范围 6． identify or develop criteria for assurance engagements (criteria against which to audit) 确认或开发保证业务的标准（审计所依照的标准） 7． consider the potential for fraud when planning an engagement 在策划审计业务时考虑舞弊的潜在可能 a. be knowledgeable of the risk factors and red flags of fraud 理解舞弊的风险因素和危险信号 b. identify common types of fraud associated with the engagement area. 确认与审计业务范围相关的一般舞弊类型 c. determine if risk of fraud requires special consideration when conducting an engagement 在实施审计业务时确定是否需要对舞弊的风险进行特殊考虑 8． determine engagement procedures. 确定审计业务步骤 9． determine the level of staff and resources needed for the engagement 确定审计业务所需的人员水平和资源 10．establish adequate planning and supervision of the engagement. 建立对审计业务充分的计划和监督 11．prepare engagement work program. 编制审计业务工作方案 part ii - conducting the internal audit engagement 第二部分 – 实施内部审计业务 a. conduct engagements (25 - 35 percent) (proficiency level) 实施内部审计业务 (25 – 35%) (要求熟练掌握) 1. research and apply appropriate standards: 研究和采用适当的标准 a. iia professional practices framework (e.g., code of ethics, standards, practice advisories) iia 专业实务框架（如，《职业道德规范》、《标准》、《实务公告》） b. other professional., legal, and regulatory standards 其他专业的、法律的和法规的标准 2. maintain awareness of potential for fraud when conducting an engagement 在实施审计业务时要保持防范潜在舞弊的意识 a. notice indicators or symptoms of fraud 注意舞弊的迹象和征兆 b. design appropriate engagement steps to address significant risk of fraud 设计适当的审计业务步骤以应对重大的舞弊风险 c. employ audit tests to detect fraud 采用审计测试以发现舞弊 d. determine if any suspected fraud merits investigation 确定是否应该对任何可疑的舞弊进行调查 3. collect data. 收集数据 4. evaluate the relevance, sufficiency, and competence of evidence. 评估证据的相关性、充分性和适当性 5. analyze and interpret data.   |
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