including approval of the internal audit charter,the audit plan,uation of the CAE,and compensation for the CAE.Administrative Reporting LinesFunctional Reporting LinesExistence of Audit Committee,Board,Equivalent343Audit committee,board,equivalentCEO,president,agency headChief financial officer or equivalent...
(CIA) 国际注册内部审计师 challenge 挑战 change control 变更控制 change management 变革管理 characteristics 特性 charter 章程 Check Sheet 日常检查单 checklists 问题清单 中审网校 CCSA 考试词汇表 Chief Audit Executive(CAE) 首席审计执行官 circumstantial evidence 附属证据 class 类 client 委托人,客户,客户...
2012IIAStandardsUpdate InternationalInternalAuditStandardsBoard(IIASB)October2012 www.globaliia.org 1 SessionOverview •••••WhytheStandardsmatterStandards-settingdueprocessThekeychangesin2012BestpracticesforimplementationQ&A www.globaliia.org 22 WhytheStandardsMatter www.globaliia.org 33 TheStandards...
外部质量评估.pdf,IIA STANDARD 1312 - IIA STANDARD 1312 - EXTERNAL QUALITY EXTERNAL QUALITY ASSESSMENTS: ASSESSMENTS: RESULTS, TOOLS, TECHNIQUES RESULTS TOOLS TECHNIQUES , , AND LESSONS LEARNED AND LESSONS LEARNED THE IIA RESEARCH FOUNDATION THE IIA RESEA