PROFESSIONALISM

专业精神

Competencies required to demonstrate the authority, credibility, and ethical conduct essential for a valuable internal audit activity.

表现出对有价值的内部审计活动必不可少的权威，信誉和道德行为所需的能力。

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Mission of internal auditing

内部审计任务

Describe the purpose, authority, and responsibility of the internal audit activity; distinguish between assurance and consulting services.描述内部审计活动的目的，权限和责任；区分保证和咨询服务。

Demonstrate ability to conduct both assurance and consulting engagements in conformance with the Standards.证明有能力按照标准进行保证和咨询业务。

Review the internal audit activity’s ability to conduct both assurance and consulting activities to add value and improve the organization’s operations.审查内部审计活动进行担保和咨询活动的能力，以增加价值并改善组织的运营。

Internal audit charter

内部审计章程

Describe the purpose of an internal audit charter; identify the required elements of an internal audit charter, according to the Standards.描述内部审计章程的目的；根据《标准》，确定内部审计章程的必要内容。

Prepare an internal audit charter in conformance with the Standards, and receive approval from the board.根据标准起草内部审计章程，并获得董事会的批准。

Evaluate and revise an internal audit charter to achieve conformance with the Standards and promote world- class performance.评估和修订内部审计章程，以符合标准并促进全球一流的绩效。

Organizational independence

组织上的独立性

Describe the importance of organizational independence of the internal audit activity; identify the elements that a"ect independence.描述内部审计活动的组织独立性的重要性；确定“独立”的要素。

Detect any potential impairments to internal audit independence and the impact.发现任何可能损害内部审计独立性和影响的因素。

Address any potential impairments to internal audit independence to achieve conformance with the Standards; communicate the impact of any remaining impairments.解决内部审计独立性的任何潜在损害，以实现与《准则》的一致性；表达任何剩余减值的影响。

Individual objectivity

个人客观性

Describe the importance of internal audit objectivity; identify factors that may impair, or appear to impair, objectivity.描述内部审计客观性的重要性；确定可能损害或可能损害客观性的因素。

Detect and manage any real or perceived impairments to an individual internal auditor’s objectivity; assess and maintain internal audit objectivity.检查和管理对内部审计师客观性的任何实际或可感知的损害；评估并保持内部审计的客观性。

Develop and maintain policies that govern objectivity; recommend strategies to promote objectivity.制定和维护管理客观性的政策；建议提高客观性的策略。

Ethical behavior

道德行为

Describe the importance of a code of ethics for internal auditors; identify the principles of The IIA’s Code of Ethics.描述内部审计师道德守则的重要性；确定《 IIA道德规范》的原则。

Demonstrate individual conformance with The IIA’s Code of Ethics.证明个人符合IIA的《道德守则》。

Assess the internal audit activity’s conformance with The IIA’s Code of Ethics; recommend strategies to maintain and promote the highest

ethical standards for internal auditors and the internal audit activity.“评估内部审计活动是否符合IIA的《道德守则》；为保持和促进最高水平的行为提出战略建议

内部审计师和内部审计活动的道德标准。”

Due professional care

应有的职业谨慎

Describe due professional care.描述应有的职业谨慎

Demonstrate due professional care.表现出应有的职业谨慎

Evaluate and conclude on the application of due professional care.评估并判断应有的职业谨慎的应用。

Professional development

专业发展

Recognize the knowledge, skills, and competencies needed to fulfill the responsibilities of the internal audit activity and the need for continuing professional development.认识到履行内部审计活动职责所需的知识，技能和能力以及持续专业发展的需求。

Demonstrate internal audit competency through continuing professional development.通过持续的专业发展证明内部审计能力。

Assess the competencies required to fulfill the responsibilities of the internal audit activity; promote professional development.评估履行内部审计活动职责所需的能力；促进专业发展。

PERFORMANCE

效能

Competencies required to plan and perform

internal audit engagements in conformance with

the Standards.

规划和执行所需的能力

符合以下规定的内部审计业务

标准。

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Organizational governance

组织治理

Describe the concept of organizational governance.描述组织治理的概念。

Detect risks related to the organization’s governance policies, processes, and structures.检测与组织的治理策略，流程和结构相关的风险。

Recommend improvements to the organization’s governance policies, processes, and structures.建议改进组织的治理政策，流程和结构。

Fraud

欺诈

Recognize types of fraud, fraud risk, and red flags for fraud.识别欺诈类型，欺诈风险和欺诈危险标记。

Evaluate the potential for fraud and how the organization detects and manages fraud risks; recommend controls to prevent and detect fraud and educate to improve the organization’s fraud awareness.评估潜在的欺诈行为以及组织如何检测和管理欺诈风险；建议采取预防措施，以预防和发现欺诈行为，并进行教育，以提高组织的欺诈意识。

Apply forensic auditing techniques in fraud prevention, deterrence, and investigation.在防欺诈，威慑和调查中应用司法审计技术。

Risk management

风险管理

Describe fundamental concepts of risk and risk management; describe risk management frameworks.描述风险和风险管理的基本概念；描述风险管理框架。

Use a risk management framework to identify potential threats; examine the e"ectiveness of risk management within processes and functions.使用风险管理框架来识别潜在威胁；检查流程和功能内风险管理的有效性。

Appraise the methods used to assess the e"ectiveness of risk identification and management.评估用于评估风险识别和管理有效性的方法。

Internal control

内部控制

Identify types of controls.识别控件的类型。

Use an internal control framework to examine the e"ectiveness and eRciency of internal controls.使用内部控制框架来检查它们的有效性和内部控制的效率。

Evaluate and recommend improvements to the organization’s internal control framework; assess the organization’s implementation of its internal

control framework.“评估并建议对组织内部控制框架的改进；评估组织对内部控制框架的实施。”

Engagement planning

• Objectives and scope

• Risk assessment

• Work program

• Resources

参与计划

•目标和范围

• 风险评估

•工作程序

• 资源

Describe the key roles and activities involved in establishing the objectives, evaluation criteria, and scope of

an engagement.“描述建立目标，评估标准和参与范围所涉及的关键角色和活动。”

Determine the objectives, evaluation criteria, and scope of an engagement.确定目标，评估标准和参与范围。

Evaluate the audit engagement’s objectives and scope to ensure the quality of the engagement.评估审计项目的目标和范围，以确保项目的质量。

Describe the purpose of performing a risk assessment during engagement planning and the steps involved.描述在参与计划期间执行风险评估的目的以及所涉及的步骤。

Complete a detailed risk assessment, including prioritizing key risks and controls.完成详细的风险评估，包括确定关键风险和控制的优先级。

Evaluate the risk assessment process during the audit engagement.在审核过程中评估风险评估过程。

Describe the purpose of an engagement work program and key components.描述参与工作计划的目的和关键组成部分。

Prepare an engagement work program.准备一项参与工作计划。

Assess the audit engagement work program.评估审计参与工作计划。

Describe the factors that influence planning for staRng and resource planning for an engagement.描述影响参与计划和资源计划的因素。

Determine sta" and resources for an engagement.确定参与人数和资源。

Evaluate audit engagement staRng and resources.评估审计人员的工作量和资源。

PERFORMANCE

效能

Competencies required to plan and perform

internal audit engagements in conformance with

the Standards.

“按照标准计划和执行内部审计业务所需的能力。”

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Engagement fieldwork

• Information gathering

• Sampling

• Computer-assisted audit tools and techniques

• Data analytics

• Evidence

• Process mapping

• Analytical review

• Documentation

参与现场工作

•信息收集

•采样

•计算机辅助审核工具和技术

•数据分析

• 证据

•流程映射

•分析性审查

•文档

Describe the purpose of preliminary surveys of the engagement

area, checklists, and risk-and- control questionnaires.“描述业务范围的初步调查，清单和风险 - 控制调查问卷的目的。”

Perform a preliminary survey of the engagement area; develop checklists and risk-and-control questionnaires; examine relevant information during an engagement.执行业务范围的初步调查; 制定清单和风险与控制调查问卷; 检查一个业务过程中的相关信息。

Evaluate engagement information- gathering activities.参与评估资料收集活动。

Describe the various approaches to sampling, including advantages and drawbacks of each.描述的各种方法来采样，包括优点和每个的缺点。

Apply appropriate sampling techniques.采用适当的采样技术。

Evaluate audit engagement sampling activities.评估审计业务活动取样。

Describe the purpose, advantages, and disadvantages of using computer- assisted audit tools and techniques描述使用计算机辅助审核工具和技术的目的，优点和缺点。

Use computer-assisted audit tools and techniques.使用计算机辅助审计工具和技术。

Evaluate the use of computer-assisted audit tools and techniques during the audit engagement.评估审计业务过程中使用的计算机辅助审计工具和技术。

Describe data analytics, the data analytics process, and the application of data analytics methods in

internal auditing.“描述数据分析，数据分析处理，以及数据分析方法在应用程序

内部审计。”

Apply data analytics methods.应用数据分析方法。

Evaluate the use of data analytics in internal auditing.评价内部审计运用数据分析的。

Recognize potential sources of evidence.认识到证据的潜在来源。

Evaluate the relevance, suRciency, and reliability of potential sources

of evidence.“评估潜在证据来源的相关性，准确性和可靠性。”

Develop guideline to ensure evidence is relevant, suRcient, and reliable.制定指南以确保证据是相关的，充分的和可靠的。

Describe the purpose, advantages, and disadvantages of various process mapping techniques.描述的目的，优点，以及各种过程映射技术的缺点。

Apply appropriate analytical approaches and process mapping techniques.应用适当的分析方法和过程映射技术。

Evaluate process mapping of the audit engagement.评估审计业务的过程映射。

Describe the purpose, advantages, and disadvantages of various analytical review techniques.描述各种分析性复核技术的目的、优点和缺点。

Determine and apply analytical review techniques.确定和应用分析性复核技术。

Evaluate analytical review techniques implemented during the audit engagement.评估审计业务期间实施分析性复核技术。

Describe documentation and workpaper requirements.说明文档和工作底稿的要求。

Prepare workpapers and documentation.准备工作底稿和文档。

Evaluate audit engagement documentation.评估审计业务文档。

PERFORMANCE

效能

Competencies required to plan and perform

internal audit engagements in conformance with

the Standards.

“按照标准计划和执行内部审计业务所需的能力。”

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Engagement outcomes

• Communication quality

• Conclusions

• Recommendations

• Reporting

• Residual risk and risk acceptance

• Management action plan

• Results monitoring

“参与成果

•通讯质量

•结论

•建议

•报告

•剩余风险和风险接受

•管理行动计划

•结果监测”

Describe the elements of quality engagement communications.描述质量参与交流的要素。

Demonstrate quality engagement communications, including preliminary communication

with engagement clients.“演示的质量参与通信，包括参与客户初步沟通。”

Evaluate audit engagement communications.评估审计参与沟通。

Recognize the elements of an appropriate engagement conclusion.确认适当的参与结论的要素。

Summarize and develop engagement conclusions.总结并得出参与结论。

Evaluate audit engagement conclusions.评估审计工作的结论。

Recognize the importance of providing recommendations.认识到提供建议的重要性。

Formulate recommendations to enhance and protect organizational value.制定建议，以加强和保护组织的价值。

Evaluate audit engagement recommendations.评估审计业务的建议。

Describe the engagement communication and reporting process, including interim reporting, the exit conference, obtaining management’s response, the report approval process, and distribution of the report.描述参与沟通和报告程序，包括临时报告，退出会议，获得管理层的回应，该报告的审批程序，以及报告的分发。

Prepare an interim report; prepare a final audit report, seek approval, and distribute to appropriate parties.编制临时报告; 准备最终审计报告，寻求批准，并分发到有关各方。

Review and approve engagement reports; recommend distribution of the report to appropriate parties.审查和批准参与报告；建议有关各方报告的分发。

Describe the chief audit executive’s responsibility for identifying and assessing the residual risk and

the process for communicating management’s acceptance of risk.“描述了识别和评估剩余风险，并传达管理层的接受风险的过程中，审计执行主管的责任。”

Identify residual risk.确认剩余风险。

Assess the impact of residual risk; communicate management’s acceptance of risk to senior management and the board.评估剩余风险的影响；与高级管理层和董事会沟通管理层对风险的接受程度。

Describe engagement outcomes; describe the purpose of a management action plan.描述参与成果；描述了一个管理行动计划的目的。

Assess engagement outcomes, including the management action plan.参与评估的结果，包括管理行动计划。

Evaluate the collective outcomes of engagements performed by the internal audit activity.评估内部审计活动所执行的约定的总体结果。

Recognize the importance of monitoring and follow-up on the disposition of audit engagement results communicated to management and the board.认识到监测和后续的传达给管理层和董事会审计业务结果的配置的重要性。

Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and

the board.“管理监督和后续审计业务成果传达给管理层和董事会的处置。”

Evaluate monitoring and follow-up performed by the internal audit activity.评估监测和后续行动的内部审计活动进行。

ENVIRONMENT

环境

Competencies required to identify and address the risks specific to the industry and environment in which the organization operates.

识别和解决组织运营所在的行业和环境所特有的风险所需的能力。”

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Organizational strategic planning and management

• Structure

• Performance measures

• Organizational behavior

• Leadership

“组织的战略规划和管理

• 结构

•绩效衡量

•组织行为

•领导力”

Identify the risk and control implications of di"erent organizational structures.确定不同组织结构的风险和控制含义。

Evaluate the organization’s governance structure and the impact of organizational structure and culture on the overall control environment and risk management strategy.评估组织的治理结构以及组织结构和文化对整体控制环境和风险管理策略的影响。

Recommend improvements to the overall control environment and risk management strategy.建议改善整体控制环境和风险管理策略。

Describe the strategic planning process.描述战略规划过程。

Analyze the organization’s strategic planning process.分析组织的战略规划过程。

Recommend improvements to the organization’s strategic planning process.建议改进组织的战略规划流程。

Describe common performance measures.描述常见的绩效指标。

Analyze the organization’s strategic planning process.分析组织的战略规划过程。

Select appropriate performance measures.选择适当的绩效措施。

Explain organizational behavior and performance management techniques.解释组织行为和绩效管理技术。

Examine existing organizational behavior and performance management techniques.检查现有的组织行为和绩效管理技术。

Recommend appropriate organizational behavior and performance management techniques.推荐适当的组织行为和绩效管理技术。

Describe management’s e"ectiveness to lead and build organizational commitment.描述管理层领导和建立组织承诺的积极性。

Examine management’s e"ectiveness to lead and build organizational commitment.检查管理层领导和建立组织承诺的积极性。

Recommend actions to improve management’s approach to leading and building organizational commitment.建议采取措施，以改善管理层领导和建立组织承诺的方法。

Common business processes

通用业务流程

Describe the risk and control implications of common business processes (human resources, procurement, contracting, product development, project management, sales, marketing, logistics, management of outsourced processes, etc.).描述常见业务流程（人力资源，采购，合同，产品开发，项目管理，销售，市场营销，物流，外包流程的管理等）的风险和控制含义。

Examine the risks and controls related to the organization’s business processes.检查与组织的业务流程有关的风险和控制措施。

Recommend actions to address risks related to the organization’s business processes.建议采取措施解决与组织业务流程有关的风险。

Social responsibility and sustainability

社会责任和可持续发展

Describe corporate social responsibility and sustainability.描述企业社会责任和可持续发展。

Examine the organization’s approach to social responsibility and sustainability.检查组织的社会责任和可持续性方法。

Recommend actions to improve the organization’s approach to social responsibility and sustainability.建议采取行动来改善组织的社会责任和可持续性方法。

Information technology

• Data analytics

• Security and privacy

• IT control frameworks

“信息技术

•数据分析

•安全和隐私

•IT控制框架”

Describe the basic concepts of IT and data analytics.描述IT和数据分析的基本概念。

Apply data analytics and IT in auditing.应用数据分析和IT审计。

Evaluate the use of data analytics and IT in auditing.评估审计中数据分析和IT的使用。

Describe the various risks related to IT, information security, and data privacy.描述与IT，信息安全和数据隐私相关的各种风险。

Identify and assess various risks related to IT, information security, and data privacy.识别和评估与IT，信息安全和数据隐私有关的各种风险。

Recommend actions to address IT risks, information security, and data privacy.建议采取措施解决IT风险，信息安全和数据隐私。

Recognize the purpose and applications of IT control frameworks and basic

IT controls.“认识到IT控制框架和基本IT控件的目的和应用。”

Apply IT control frameworks.应用IT控制框架。

Evaluate the use of IT control frameworks.评估IT控制框架的使用。

Accounting and finance

会计与财务

Identify various financial and managerial accounting concepts and underlying principles.识别各种财务和管理会计概念和基本原理。

Conduct financial analyses; examine and interpret financial statements.进行财务分析；审视和解读财务报表。

Evaluate financial statement accuracy and provide assurance.评估财务报表的准确性并提供保证。

LEADERSHIP &

COMMUNICATION

领导与沟通

Competencies required to provide strategic direction, communicate e"ectively, maintain relationships, and manage internal audit personnel and processes.

提供战略方向，进行有效沟通，维持关系并管理内部审核人员和流程所需的能力。

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Internal audit strategic planning and management

内部审计战略规划与管理

Recognize the importance of aligning the internal audit strategic plan with the organization’s strategy.认识到使内部审计战略计划与组织战略保持一致的重要性。

Create the internal audit strategic plan in alignment with the organization’s strategy, risk profile, and risk management strategy; create an e"ective and eRcient budget for the internal audit activity.根据组织的战略，风险概况和风险管理战略制定内部审计战略计划；为内部审计活动创建有效的预算。

Assess the internal audit strategic plan; evaluate and recommend improvements to the budget for the internal audit activity.评估内部审计战略计划；评估并建议内部审计活动的预算改进。

Di"erentiate various internal audit roles, including the engagement supervisor and chief audit executive.赋予各种内部审计职责，包括业务主管和首席审计执行官。

Manage internal audit personnel (including recruiting, developing, motivating, managing conflict, building teams, delegating, retaining talent, and succession planning); create policies and procedures for managing internal audit operations.管理内部审计人员（包括招募，发展，激励，管理冲突，建立团队，委派，保留人才和继任计划）；创建用于管理内部审核操作的政策和程序。

Assess the talent management e"orts of the internal audit activity; appraise policies, procedures, and administrative activities of the internal audit activity.评估内部审计活动的人才管理要素；评估内部审计活动的政策，程序和行政活动。

Identify key activities in supervising engagements.确定监督活动中的关键活动。

Supervise engagements.监督参与。

Assess engagement supervision activities to ensure the quality of the internal audit activity.评估参与监督活动，以确保内部审核活动的质量。

Audit plan and coordinating assurance e!orts审计计划和协调保证措施

Identify sources of potential engagements, including industry trends and emerging risks.确定潜在参与的来源，包括行业趋势和新出现的风险。

Conduct a risk assessment, prioritize engagements, develop a risk-based internal audit plan, and obtain board approval.进行风险评估，确定工作的优先级，制定基于风险的内部审计计划，并获得董事会批准。

Evaluate and revise a risk-based internal audit plan to meet the organization’s evolving needs.评估和修订基于风险的内部审计计划，以满足组织不断变化的需求。

Describe coordination of internal audit e"orts with the external auditor, regulatory oversight bodies,

and other internal assurance functions, and potential reliance on other assurance providers.与外部审计师，监管监督机构和其他内部保证职能的“描述内部审计的协调”，以及对其他保证提供者的潜在依赖。

Prepare a risk assurance map.准备一个风险保证地图。

Coordinate assurance e"orts with other providers to ensure proper coverage and minimize duplication of e"orts.与其他提供商的协调保证会确保适当的覆盖范围并最大程度地减少重复。

Quality Assurance and Improvement Program

质量保证和改进计划

Describe requirements of the Quality Assurance and Improvement Program.描述质量保证和改进计划的要求。

Schedule and complete internal and external quality assessments to meet requirements and report results.安排并完成内部和外部质量评估，以满足要求并报告结果。

Assess the internal audit activity’s quality assurance and improvement practices and assess conformance with the Standards.评估内部审核活动的质量保证和改进做法，并评估是否符合标准。

Identify appropriate disclosure of conformance vs. nonconformance with The IIA’s International Standards for the Professional Practice of Internal Auditing.识别适当披露的信息是否符合IIA的《内部审计专业实践国际标准》。

Formulate appropriate disclosures of conformance vs. nonconformance with the Standards.制定适当的符合标准与不符合标准的披露。

Assess the internal audit activity’s disclosures of conformance vs. nonconformance with the Standards.评估内部审计活动对符合标准与不符合标准的披露。

LEADERSHIP &

COMMUNICATION

领导与沟通

Competencies required to provide strategic direction, communicate e"ectively, maintain relationships, and manage internal audit personnel and processes.

提供战略指导，有效沟通，维持关系以及管理内部审核人员和流程所需的能力。

KNOWLEDGE AREA

知识领域

COMPETENCY LEVEL

能力水平

GENERAL AWARENESS

一般认知

APPLIED KNOWLEDGE

应用知识

EXPERT

专家

Communication

• Advocacy

• Relationships

• Reporting

• Soft skills

• Innovation

“沟通

•倡导

•关系

•报告

•软技能

• 创新”

Recognize the value of advocacy and the importance of maintaining

stakeholder relationships (e.g., board, senior management, audit clients, other assurance providers, external stakeholders).

“认识到倡导的价值和维持的重要性

利益相关者关系（例如，董事会，高级管理人员，审计客户，其他保证提供者，外部利益相关者）。”

Manage the internal audit activity’s reputation and stakeholder expectations; demonstrate sincerity, honesty, and empathy in communications with stakeholders to build trust and maintain relationships.管理内部审计活动的声誉和利益相关者的期望；在与利益相关者的沟通中表现出真诚，诚实和同理心，以建立信任并维持关系。

Assess stakeholder relationships and recommend actions to achieve

improvements; evaluate the advocacy e"orts of the internal audit activity.“评估利益相关者的关系并建议采取行动以实现

改进；评估内部审计活动的倡导。

Describe appropriate communications between internal auditors and stakeholders, including key performance indicators; recognize that the chief audit executive reports on the overall e"ectiveness of the organization’s internal control and risk management processes to senior management and the board.描述内部审计师与利益相关者之间的适当沟通，包括关键绩效指标；认识到首席审计执行官向高级管理层和董事会报告了组织内部控制和风险管理流程的整体有效性。

Prepare relevant and appropriate communications for internal audit stakeholders, including reports to senior management and the board (e.g., significant risk exposures, key performance indicators, etc.).为内部审计利益相关者准备相关和适当的沟通方式，包括给高级管理层和董事会的报告（例如，重大风险敞口，关键绩效指标等）。

Assess internal audit communications with stakeholders, including key performance indicators to evaluate the success of the internal audit activity, and recommend improvements.评估与利益相关者的内部审计沟通，包括关键绩效指标，以评估内部审计活动的成功并提出改进建议。

Recognize the importance of written and verbal communication skills, including soft skills such as conflict management, influence, and persuasion.认识到书面和口头交流技巧的重要性，包括冲突管理，影响力和说服力等软技能。

Demonstrate soft skills (conflict management, influence, and persuasion); provide insightful consultation to contribute to the organization’s e"ectiveness; detect opportunities for change and facilitate change.展示软技能（冲突管理，影响力和说服力）；提供有见地的咨询，以提高组织的效率；发现变革的机会并促进变革。

Assess the internal audit activity’s written and verbal communication skills, soft skills, and innovation; recommend improvements.评估内部审计活动的书面和口头交流技巧，软技巧和创新能力；提出改进建议。

文章来源于审计家 ，作者三点意思一五九儿

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