A. Definition of Internal Auditing 内部审计定义 1. Define purpose, authority, and responsibility of the internal audit activity 明确内部审计的宗旨,权力和职责 B. Code of Ethics 职业道德规范 1. Abide by and promote compliance with The IIA Code of Ethics 遵守和促进对国际内部审计师协会(IIA)《职业...
A. Definition of Internal Auditing 内部审计定义 1. Define purpose, authority, and responsibility of the internal audit activity 明确内部审计的宗旨,权力和职责 B. Code of Ethics 职业道德规范 1. Abide by and promote compliance with The IIA Code of Ethics 遵守和促进对国际内部审计师协会(IIA)《职业...
8.Abide by and promote compliance with the IIA Code of Ethics. 遵守和促进对IIA《职业道德规范》的遵守。 B.Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15-25 percent)(Proficiency Level) 以风险为基础制定计划,确定内部审计活动的优先次序(15%~25%)(要求熟...
(e.g., Code of Ethics, Standards, Practice Advisories) IIA 职业实务框架(如《道德规范》、《标准》、《实务公告》) b.Other professional, legal, and regulatory standards 其他职业的、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...
g。, Code of Ethics, Standards, Practice Advisories) IIA 职业实务框架(如《道德规范》、《标准》、《实务公告》) b。Other professional, legal, and regulatory standards 其他职业的、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...
内部审计定义( Definition of internal audit) 说明内部审计基础宗旨,性质和工作范围 内部审计职业道德规范 ( Code of ethics) 说明开展内部审计个人或机构需要遵照标准和行为规范,表明了对执业行为规范最低要求,而不是具体活动 内部审计专业实务标准 (Standards) ...
( Definition of 阐明内部审计的基本宗旨,性质和工作范围 internal audit) 强制性 指南 内部审计职业道德规范 ( Code of ethics)内部审计专业实务标准 (Standards) 阐明开展内部审计的个人或机构需要遵循的原则和行为规范,表明了对执业行 为规范的最低要求,而不是具体活动以原则为导向的强制性要求,为实施和推动内部...
(e.g., Code of Ethics, Standards, Practice Advisories) IIA 职业实务框架(如《道德规范》、《标准》、《实务公告》) b.Other professional, legal, and regulatory standards 其他职业的、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...
8. Abide by and promote compliance with the IIA Code of Ethics 遵守和促进对IIA《职业道德规范》的遵守 B.Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15 - 25 percent)(Proficiency Level) 以风险为基础制定计划确定内部审计重点(15-25%)(要求熟练掌握) ...