标准4.1 遵守审计标准(Conformance with Global Internal Audit Standards) ➡️ 审计人员必须遵循全球内部审计标准,确保工作质量。 标准4.2 审慎执业(Due Professional Care) ➡️ 在规划和执行审计时,合理评估风险,并确保所有审计步骤都经过深思熟虑。 标准4.3 专业怀疑(Professional Skepticism) ➡️ 审计人员...
近期,内部审计师协会(IIA)推出了网络安全主题要求(TR),并将于 2025 年 1 月全面生效的新版《全球内部审计准则》(Global Internal Audit Standards,简称 GIAS),为内部审计师提供了更加系统、基于风险和高度集成的专业框架。 在本文中,我们将探讨内部审计职能如何将 IIA 的网络安全 TR 与 GIAS 以及 ISO/IEC 27001 ...
On 9 January 2024, the Institute of Internal Auditors (IIA) released a revised set of Global Internal Audit Standards.This update presents a unique opportunity for internal audit (IA) functions worldwide to reinvent themselves and become strategic enablers of organisational success in today's dynamic...
With the newGlobal Internal Audit Standardscoming into effect soon, internal audit leaders are implementing many of the updates outlined by The IIA. One new requirement that has garnered much attention is the need to create anInternal Audit strategic planthat encompasses every facet of internal ...
While I suspect the IIA and its International Internal Audit Standards Board (IIASB) are extremely excited to be done with the multi-year project to remake the Standards and International Professional Practices Framework (IPPF), their arrival, like the annual delivery of the Whitepages, will not...
InternationalInternalAuditStandardsBoard(IIASB)October2012 www.globaliia.org 1 SessionOverview •••••WhytheStandardsmatterStandards-settingdueprocessThekeychangesin2012BestpracticesforimplementationQ&A www.globaliia.org 22 WhytheStandardsMatter www.globaliia.org 33 TheStandards–MandatoryElementUnder...
IIA Proposes New Audit RulesDeals with the proposed changes in internal audit standards by the Institute of Internal Auditors as of February 2003. Information technology knowledge requirements for internal auditors; Ways in which internal auditors...
Audit Standards]]>McCall, Sam MJournal of Government Financial ...McCall, S. (2003), `Reconciling "consulting" under GAO and the IIA audit standards', Journal of Government Financial Management, Vol. 52, No. 3, pp. 32-38.
Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors Topic 6 Describe the chief audit executive's responsibility for assessing residual risk Plan the engagement to assure identification of key risks and controls ...
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