国际内部审计实务框架(IPPF-2017)
国际内部审计专业实务框架 2017版(IPPF Standards 2017)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Introduction to the StandardsInternal auditing is conducted in diverse legal and cultural environments; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity.The purpose of the Standards is to:1. Guide adherence with the mandatory elements of the International ProfessionalPractices Framework.2. Provide a framework for performing and promoting a broad range of value-addedinternal auditing services.3. Establish the basis for the evaluation of internal audit performance.4. Foster improved organizational processes and operations.The Standards are a set of principles-based, mandatory requirements consisting of: ∙Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable atorganizational and individual levels.∙Interpretations clarifying terms or concepts within the Standards.The Standards, together with the Code of Ethics, encompass all mandatory elements of the International Professional Practices Framework; therefore, conformance with the Code of Ethics and the Standards demonstrates conformance with all mandatory elements of the International Professional Practices Framework.The Standards employ terms as defined specifically in the Glossary. To understand and apply the Standards correctly, it is necessary to consider the specific meanings from the Glossary. Furthermore, the Standards use the word “must” to spec ify an unconditional requirement and the word “should” where conformance is expected unless, when applying professional judgment, circumstances justify deviation.The Standards comprise two main categories: Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. Attribute and Performance Standards apply to all internal audit services.Implementation Standards expand upon the Attribute and Performance Standards by providing the requirements applicable to assurance (.A) or consulting (.C) services.Revised: October 2016 Page 1 of 25Assurance services inv olve the internal auditor’s objective assessment of evidence to provide opinions or conclusions regarding an entity, operation, function, process, system, or other subject matters. The nature and scope of an assurance engagement are determined by the internal auditor. Generally, three parties are participants in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter — the process owner, (2) the person or group making the assessment — the internal auditor, and (3) the person or group using the assessment — the user.Consulting services are advisory in nature and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: (1) the person or group offering the advice — the internal auditor, and (2) the person or group seeking and receiving the advice — the engagement client. When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.The Standards apply to individual internal auditors and the internal audit activity. All internal auditors are accountable for conforming with the standards related to individual objectivity, proficiency, and due professional care and the standards relevant to the performance of their job responsibilities. Chief audit executives are additionally accountable for the internal audit activity’s overall conformance with the Standards.If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.If the Standards are used in conjunction with requirements issued by other authoritative bodies, internal audit communications may also cite the use of other requirements, as appropriate. In such a case, if the internal audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.The review and development of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on The IIA’s website as well as being distributed to all IIA institutes.Suggestions and comments regarding the Standards can be sent to:The Institute of Internal AuditorsStandards and Guidance1035 Greenwood Blvd, Suite 401Lake Mary, FL 32746 USAE-mail: guidance@ Web: ***INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Attribute Standards1000 – Purpose, Authority, and ResponsibilityThe purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). The chief audit executive must periodically review the internal audit charter and present it to senior management and the board for approval.Interpretation:The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board;authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities. Final approval of the internal audit charter resides with the board.1000.A1 – The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defined in the internal audit charter.1000.C1 – The nature of consulting services must be defined in the internal audit charter. 1010 – Recognizing Mandatory Guidance in the Internal Audit CharterThe mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework with senior management and the board.1100 – Independence and ObjectivityThe internal audit activity must be independent, and internal auditors must be objective in performing their work.Interpretation:Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board.This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. Objectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.1110 – Organizational IndependenceThe chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.Interpretation:Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board: ∙Approving the internal audit charter.∙Approving the risk-based internal audit plan.∙Approving the internal audit budget and resource plan.∙Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters.∙Approving decisions regarding the appointment and removal of the chief audit executive.∙Approving the remuneration of the chief audit executive.∙Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.1110.A1 – The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results. The chief audit executive must disclose such interference to the board and discuss the implications.1111 – Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.1112 – Chief Audit Executive Roles Beyond Internal AuditingWhere the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity.Interpretation:The chief audit executive may be asked to take on additional roles and responsibilities outside of internal auditing, such as responsibility for compliance or risk management activities. These roles and responsibilities may impair, or appear to impair, the organizational independence of theinternal audit activity or the individual objectivity of the internal auditor. Safeguards are those oversight activities, often undertaken by the board, to address these potential impairments, and may include such activities as periodically evaluating reporting lines and responsibilities and developing alternative processes to obtain assurance related to the areas of additional responsibility.1120 – Individual ObjectivityInternal auditors must have an impartial, unbiased attitude and avoid any conflict of interest. Interpretation:Conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest. Such competing interests can make it difficult to fulfill his or her duties impartially. A conflict of interest exists even if no unethical or improper act results.A conflict of interest can create an appearance of impropriety that can undermine confidence in the internal auditor, the internal audit activity, and the profession. A conflict of interest could impair an individual's ability to perform his or her duties and responsibilities objectively.1130 – Impairment to Independence or ObjectivityIf independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment. Interpretation:Impairment to organizational independence and individual objectivity may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel, and properties, and resource limitations, such as funding.The determination of appropriate parties to which the details of an impairment to independence or objectivity must be disclosed is dependent upon the expectations of the internal audit activity’s and the chief audit executive’s responsibilities to senior management and the board as described in the internal audit charter, as well as the nature of the impairment.1130.A1 – Internal auditors must refrain from assessing specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year.1130.A2 – Assurance engagements for functions over which the chief audit executive has responsibility must be overseen by a party outside the internal audit activity.1130.A3 –The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.1130.C1– Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.1130.C2–If internal auditors have potential impairments to independence or objectivity relating to proposed consulting services, disclosure must be made to the engagement client prior to accepting the engagement.1200 – Proficiency and Due Professional CareEngagements must be performed with proficiency and due professional care.1210 – ProficiencyInternal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.Interpretation:Proficiency is a collective term that refers to the knowledge, skills, and other competencies required of internal auditors to effectively carry out their professional responsibilities. It encompasses consideration of current activities, trends, and emerging issues, to enable relevant advice and recommendations. Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as the Certified Internal Auditor designation and other designations offered by The Institute of Internal Auditors and other appropriate professional organizations.1210.A1–The chief audit executive must obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1210.A2 –Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization, but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.1210.A3–Internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. However, not all internal auditors are expected to have the expertise of an internal auditor whose primary responsibility is information technology auditing.1210.C1 –The chief audit executive must decline the consulting engagement or obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1220 – Due Professional CareInternal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor. Due professional care does not imply infallibility.1220.A1– Internal auditors must exercise due professional care by considering the: ∙Extent of work needed to achieve the engagement’s objectives.∙Relative complexity, materiality, or significance of matters to which assurance procedures are applied.∙Adequacy and effectiveness of governance, risk management, and control processes.∙Probability of significant errors, fraud, or noncompliance.∙Cost of assurance in relation to potential benefits.1220.A2–In exercising due professional care internal auditors must consider the use of technology-based audit and other data analysis techniques.1220.A3– Internal auditors must be alert to the significant risks that might affect objectives, operations, or resources. However, assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified.1220.C1–Internal auditors must exercise due professional care during a consulting engagement by considering the:∙Needs and expectations of clients, including the nature, timing, and communication of engagement results.∙Relative complexity and extent of work needed to achieve the engagement’s objectives.∙Cost of the consulting engagement in relation to potential benefits.1230 – Continuing Professional DevelopmentInternal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.1300 – Quality Assurance and Improvement ProgramThe chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.Interpretation:A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity’s conformance with the Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement. The chief audit executive should encourage board oversight in the quality assurance and improvement program.1310 – Requirements of the Quality Assurance and Improvement ProgramThe quality assurance and improvement program must include both internal and external assessments.1311 – Internal AssessmentsInternal assessments must include:∙Ongoing monitoring of the performance of the internal audit activity.∙Periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.Interpretation:Ongoing monitoring is an integral part of the day-to-day supervision, review, and measurement of the internal audit activity. Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools, and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.Periodic assessments are conducted to evaluate conformance with the Code of Ethics and the Standards.Sufficient knowledge of internal audit practices requires at least an understanding of all elements of the International Professional Practices Framework.1312 – External AssessmentsExternal assessments must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization. The chief audit executive must discuss with the board:∙The form and frequency of external assessment.∙The qualifications and independence of the external assessor or assessment team, including any potential conflict of interest.Interpretation:External assessments may be accomplished through a full external assessment, or a self-assessment with independent external validation. The external assessor must conclude as to conformance with the Code of Ethics and the Standards; the external assessment may also include operational or strategic comments.A qualified assessor or assessment team demonstrates competence in two areas: the professional practice of internal auditing and the external assessment process. Competence can be demonstrated through a mixture of experience and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is more valuable than less relevant experience. In the case of an assessment team, not all members of the team need to have all the competencies; it is the team as a whole that is qualified. The chief audit executive uses professional judgment when assessing whether an assessor or assessment team demonstrates sufficient competence to be qualified.An independent assessor or assessment team means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs. The chief audit executive should encourage board oversight in the external assessment to reduce perceived or potential conflicts of interest.1320 – Reporting on the Quality Assurance and Improvement ProgramThe chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board. Disclosure should include: ∙The scope and frequency of both the internal and external assessments.∙The qualifications and independence of the assessor(s) or assessment team, including potential conflicts of interest.∙Conclusions of assessors.∙Corrective action plans.Interpretation:The form, content, and frequency of communicating the results of the quality assurance and improvement program is established through discussions with senior management and the board and considers the responsibilities of the internal audit activity and chief audit executive as contained in the internal audit charter. To demonstrate conformance with the Code of Ethics and the Standards, the results of external and periodic internal assessments are communicated upon completion of such assessments, and the results of ongoing monitoring are communicated at least annually. The results include the assessor’s or assessment team’s evaluation with respect to the degree of conformance.1321 –Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”Indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing is appropriate only if supported by the results of the quality assurance and improvement program.Interpretation:The internal audit activity conforms with the Code of Ethics and the Standards when it achieves the outcomes described therein. The results of the quality assurance and improvement program include the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments.1322 – Disclosure of NonconformanceWhen nonconformance with the Code of Ethics or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive must disclose the nonconformance and the impact to senior management and the board.Performance Standards2000 – Managing the Internal Audit ActivityThe chief audit executive must effectively manage the internal audit activity to ensure it adds value to the organization.Interpretation:The internal audit activity is effectively managed when:∙It achieves the purpose and responsibility included in the internal audit charter.∙It conforms with the Standards.∙Its individual members conform with the Code of Ethics and the Standards.∙It considers trends and emerging issues that could impact the organization.The internal audit activity adds value to the organization and its stakeholders when it considers strategies, objectives, and risks; strives to offer ways to enhance governance, risk management, and control processes; and objectively provides relevant assurance.2010 – PlanningThe chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.Interpretation:To develop the risk-based plan, the chief audit executive consults with senior management and the board and obtains an understanding of the organization’s strategies, key business objectives, associated risks, and risk management processes. The chief audit executive must review and adjust the plan, as necessary, in response to changes in the organization’s business, risks, operations, programs, systems, and controls.2010.A1–The internal audit activity’s plan of engagements must be based on a documented risk assessment, undertaken at least annually. The input of senior management and the board must be considered in this process.2010.A2– The chief audit executive must identify and consider the expectations of senior management, the board, and other stakeholders for internal audit opinions and other conclusions.2010.C1–The chief audit executive should consider accepting proposed consulting engagements based on the engagement’s potential to improve management of risks, add value, and improve the organization’s operations. Accepted engagements must be included in the plan.2020 – Communication and ApprovalThe chief audit executive must communicate the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the board for review and approval. The chief audit executive must also communicate the impact of resource limitations.2030 – Resource ManagementThe chief audit executive must ensure that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.Interpretation:Appropriate refers to the mix of knowledge, skills, and other competencies needed to perform the plan. Sufficient refers to the quantity of resources needed to accomplish the plan. Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.2040 – Policies and ProceduresThe chief audit executive must establish policies and procedures to guide the internal audit activity.Interpretation:The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work.2050 – Coordination and RelianceThe chief audit executive should share information, coordinate activities, and consider relying upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimize duplication of efforts.Interpretation:In coordinating activities, the chief audit executive may rely on the work of other assurance and consulting service providers. A consistent process for the basis of reliance should be established, and the chief audit executive should consider the competency, objectivity, and due professional care of the assurance and consulting service providers. The chief audit executive should also have a clear understanding of the scope, objectives, and results of the work performed by other providers of assurance and consulting services. Where reliance is placed on the work of others, the chief audit executive is still accountable and responsible for ensuring adequate support for conclusions and opinions reached by the internal audit activity.2060 – Reporting to Senior Management and the BoardThe chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Reporting must also include。
国际内部审计专业实务框架
国际内部审计专业实务框架
国际内部审计专业实务框架是由国际内部审计协会（IIA）推出的一套标准，旨在帮助内部审计部门有效地管理和实施内部审计工作，提高内部审计的质量和效率。
该框架由两个部分组成：核心实践要素，以及一系列支持实践的支持资源。
核心实践要素包括十大主要领域：策略、规划、聚焦审计、评估及报告、持续支持、审计服务、项目管理、风险管理、人员及组织和沟通协调。
每个领域涵盖不同的实践方法以及有针对性的标准，要求审计机构确保内部审计能够有效地实施。
支持实践的支持资源包括三个主要方向：技术支持、制度支持和管理环境支持。
技术支持资源包括战略审计、人力资源审计、信息系统审计、绩效审计和财务审计等，制度支持可以帮助实施质量评估，以及编制内部审计规程、审计方案、审计程序、审计电子文件等，而管理环境支持则可以帮助建立内部审计机制，满足审计部门的报告组织、能力管理和认可等诉求。
国际内部审计专业实务框架的实施不仅提高审计机构的质量，而且还可以为企业审计机构提供重要的依据，使企业能够建立一套有效的内部审计管理制度。
它有助于保持内部控制固有的有效性，以及改善内部审计工作绩效，避免出现问题和争议，满足企业对可靠财务报告和整体风险管理的需求。
国际内部审计专业实务框架试题(答案版)
国际内部审计专业实务框架试题（答案版）1.国际内部审计专业实务框架（IPPF）强制性指南包括：Ⅰ.内部审计定义Ⅱ.职业道德规范Ⅲ.实务公告Ⅳ.立场公告Ⅴ.实务指南Ⅵ.内部审计实务标准A.Ⅱ、Ⅲ、ⅥB.Ⅰ、Ⅱ、ⅥC.Ⅰ、Ⅱ、Ⅲ、ⅣD.Ⅱ、Ⅲ、Ⅴ、Ⅵ2.内部审计是一种独立、客观的和活动。
A.确认、咨询B.监督、评价C.监督、服务D.确认、评价3.《职业道德规范》要求内部审计师应当运用并信守以下原则：A.诚信、客观、独立、保密B.诚实、独立、保密、胜任C.诚实、客观、独立、胜任D.诚信、客观、保密、胜任4.以下关于内部审计章程的说法不正确的是：A.内部审计章程是确定内部审计活动宗旨、权利和职责的正式文件。
B.内部审计章程的最终审批权在董事会。
C.向组织提供的确认服务的性质必须在内部审计章程中规定。
D.咨询服务的性质可以不在内部审计章程中规定。
5.以下那种情况表明内部审计师的客观性受到损害：Ⅰ.内部审计师为其在上一年度内负责的业务提供确认服务。
Ⅱ.确认服务涉及首席审计执行官负责的职能领域时，由独立于内部审计部门的某一方进行监督。
Ⅲ.内部审计师对其以往负责的业务提供咨询服务。
Ⅳ.内部审计师可能会损害拟开展的咨询服务的独立性或客观性时，在接受该业务之后向客户进行披露。
A.Ⅰ、ⅢB.Ⅰ、ⅣC.Ⅰ、Ⅲ、ⅣD.Ⅰ、Ⅱ、Ⅲ、Ⅳ6.以下那几项是IPPF对专业能力的要求：Ⅰ.内部审计师缺乏完成全部或部分业务所需的知识、技能或其他能力时，首席审计执行官必须向他人寻求充分的专业建议和协助。
Ⅱ.内部审计师必须充分了解有关评估舞弊风险以及所在组织管理舞弊风险的知识，但不期望所有内部审计师掌握以发现和调查舞弊为首要职能的人员所具备的专门技能。
Ⅲ.所有内部审计师都必须熟练掌握信息技术审计的全部技能。
Ⅳ.当内部审计师缺乏完成全部或部分咨询业务所必需的知识、技能或其他能力时，首席审计执行官必须谢绝开展此项业务。
A.Ⅱ、Ⅲ、ⅣB.Ⅰ、ⅡC.Ⅱ、ⅣD.Ⅰ、Ⅱ、Ⅲ7.为保持应有的职业审慎，内部审计师必须考虑的因素包括：Ⅰ.为实现业务目标而需要开展工作的范围。
国际内部审计实务框架(IPPF-2017)
《国际内部审计专业实务标准（标准）》《标准》简介内部审计在宗旨、规模、复杂程度和组织架构各异的组织内部开展，其所涉及的法律和文化环境丰富多样，而其从业人员既可来自组织内部，亦可来自组织外部。
虽然这些差异可能会影响各种不同环境下开展的具体内部审计实务，但是遵守国际内部审计师协会的《国际内部审计专业实务标准》（以下简称《标准》）是内部审计师和内部审计部门履行职责的基本要求。
《标准》的宗旨是：●指导内部审计人员遵循《标准》中的强制性内容；●为开展和推动各类具有增值效应的内部审计服务提供框架；●建立评估内部审计业绩的依据；●促进组织流程和运营的改善。
《标准》是一系列基于原则的强制性要求，其组成内容包括：●对组织和个人普遍适用的关于内部审计专业实务及其业绩评价核心要求的阐述；●对《标准》中所含术语或概念进行说明的释义。
《标准》与《职业道德规范》组成了《国际内部审计专业实务框架》（IPPF）的强制性要素，因此遵循《职业道德规范》和《标准》就意味着遵循了IPPF 的强制性要求。
本《标准》所用术语具有特定含义，详细解释见“词汇表”部分，要正确理解并适用《标准》，需要考虑相关阐述和释义以及“词汇表”的特定含义。
《标准》用“必须”一词来表示无条件的强制性要求，并用“应当”一词来表示期待相关要求得到遵守，除非根据专业判断所涉情形允许偏离《标准》的要求。
《标准》主要由两部分内容组成：属性标准和工作标准。
属性标准说明开展内部审计活动的组织和个人的特征。
工作标准描述内部审计活动的性质，并提供了衡量内部审计活动实施质量的准绳。
属性标准和工作标准适用于所有的内部审计服务。
实施标准是对属性标准和工作标准的扩充，提供适用于确认服务（A）或咨询服务（C）的相关要求。
确认服务指内部审计师为了对机构、运营、职能、流程、系统或其他对象提供意见或结论而作出的客观评价。
确认服务的性质和范围由内部审计师确定。
一般而言，确认服务涉及三方：(1) 与接受确认服务的机构、运营、职能、流程或其他对象存在直接关系的个人或机构，即被审计单位或个人；(2)开展确认服务的个人或机构，即内部审计师；(3)应用确认服务的个人或机构，即用户。
国际内部审计专业实务框架培训资料(PPT 56张)
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框架不同
一、内部审计实务标准及演进（续）
May 2
May 2
一、内部审计实务标准及演进（续）
3、2004年1月后国际内审实务标准修改的内容包括（续）
Practice Advisory 1330-1: Use of "Conducted in Accordance with the Standards” Practice Advisory 2100-8: The Internal Auditor’s Role in Evaluating An Organization’s Privacy Framework Practice Advisory 2100-9 Applications Systems Review Practice Advisory 2100-10 Audit Sampling Practice Advisory 2100-11 Effect of Pervasive IS Controls Practice Advisory 2100-12 Outsourcing of IS Activities
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迄今为止在中国相关网站中可以查到的更新通知为2006年10月24日公布的“IIA对《 部审计专业实务标准》第1312条进行修订 ”
一、内部审计实务标准及演进（续）
3、2004年1月后国际内审实务标准修改的内容包括
Practice Advisory 1000.C1-3 Additional Considerations for Consulting Engagements in Government Organizational Settings Practice Advisory 1210.A2-1: Auditor’s Responsibilities Relating to Fraud Risk Assessment, Prevention, and Detection
[vip专享]《内部审计实务框架》
![[vip专享]《内部审计实务框架》](https://img.taocdn.com/s3/m/a1d866790975f46527d3e1e7.png)
《内部审计实务框架》 当前各国内部审计遵循的《内部审计实务框架》由三个层次组成： (一)第一个层次是强制性的，其核心内容有《内部审计定义》、《道德准则》、《内部审计实务准则》。
1 定义 《内部审计定义》 内部审计师协会在最新的《内部审计定义》中将内部审计定义为：“内部审计是一项独立、客观的鉴证和咨询服务，其目标在于增加价值并改进组织的经营。
它通过一套系统、规范的方法评价和改进风险管理、控制和治理过程的效果，以帮助组织达到目标。
”[1] 2 道德准则 .《道德准则》 制定道德准则的目的是在内部审计职业内促进道德文化。
道德准则对于内部审计职业来说是必要和适当的，这是由于内部审计是建立在一种信任的基础上的，这种基础对风险管理、控制和治理提供了客观保证。
道德准则在内部审计定义上加以扩展。
3 实务准则 .《内部审计实务准则》 《内部审计实务准则》由《属性准则》、《绩效准则》、《执行准则》组成。
《属性准则》论述从事内部审计活动的组织和个人的特性。
《绩效准则》则论述内部审计活动的本质，并提供衡量内部审计绩效的质量标准。
《属性准则》和《绩效准则》适用于全部内部审计活动。
《执行准则》将《属性准则》和《绩效准则》运用于特定业务(如遵循性审计、舞弊调查、对控制的自我评估项目)。
《属性准则》和《绩效准则》只有一套，而《执行准则》可能有多套，每套对应内部审计活动的一种主要类型。
(二)第二个层次是《实务建议》(即以前的指南)，不是强制性的，但是也经过国际内部审计师协会批准并强烈推荐使用。
它能够帮助解释内部审计实务准则，或将准则运用于特定的内部审计环境。
虽然有一些实务建议可能适用于所有内部审计师，但其他的主要用于特定的行业、特定的审计领域，或者特定的地域。
(三)第三个层次是《发展和实务指南》，包括了各类由国际内部审计师协会开发或者批准的材料，不具有强制性。
其中包括研究报告、书籍、讨论会以及其他还没有资格成为强制性准则的与内部审计实务有关的产品和服务，是审计实务框架中内容最多、最广泛的部分。
IPPF-Standards-2017-Chinese-Simplified
《标准》的审视和发展是一个持续的过程。在正式发布之前，国际内部审计 标准委员会进行了广泛的咨询和论证，包括在全世界范围内公布草案征求公 众意见。所有草案都可以通过国际内部审计师协会网站获取，任何有关的意 见和建议可以寄至：
国际内部审计师协会标准和指导委员会 The Institute of Internal Auditors Standards and Guidance 地址：1035 Greenwood Blvd, Suite 401, Lake Mary, FL 32746
1220.A3 —内部审计师必须警惕可能影响目标、运营或资源的重大风险。但 是，即使是以应有的职业审慎开展工作，确认程序本身并不能保证发现所有 的重大风险。 1220.C1 — 开展咨询业务时，内部审计师必须考虑以下因素，履行其应有 的职业审慎： ● 客户的需求与期望，包括咨询结果的性质、时间安排与结果沟通； ● 实现咨询业务目标所需开展工作的相对复杂性和范围； ● 与潜在效益相对的咨询业务成本。
1010 — 在内部审计章程中确认强制性指南 内部审计专业实务的核心原则、《职业道德规范》、《标准》和“内部审计定义” 的强制性质必须在内部审计章程中得到确认。首席审计执行官应当与高级管 理层和董事会讨论内部审计的使命和《国际内部00 — 独立性与客观性 内部审计活动必须保持其独立性，内部审计师必须客观地开展工作。 释义 独立性指内部审计活动公正地履行职责时免受任何威胁其履职能力的情况 影响。要达到有效履行内部审计职责所必须的独立程度，首席审计执行官需 要直接且不受限制地与高级管理层和董事会接触。这一要求可以通过建立双 重报告关系来实现。独立性所面临的各种威胁必须在审计师个人、具体业务、 职能部门和整个组织等不同层面上得到解决。 客观性指不偏不倚的心态，使得内部审计师在开展业务时相信其工作成果并 且不会做出质量方面的妥协。客观性要求内部审计师对审计事项做出判断时 不屈从于其他因素。客观性所面临的各种威胁必须在审计师个人、具体业务、 职能部门和整个组织等不同层面上得到解决。
国际内部审计专业实务框架2017版(ippfstandards2017)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Introduction to the StandardsInternal auditing is conducted in diverse legal and cultural environments; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity.The purpose of the Standards is to:1. Guide adherence with the mandatory elements of the International ProfessionalPractices Framework.2. Provide a framework for performing and promoting a broad range of value-addedinternal auditing services.3. Establish the basis for the evaluation of internal audit performance.4. Foster improved organizational processes and operations.The Standards are a set of principles-based, mandatory requirements consisting of: Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable atorganizational and individual levels.Interpretations clarifying terms or concepts within the Standards.The Standards, together with the Code of Ethics, encompass all mandatory elements of the International Professional Practices Framework; therefore, conformance with the Code of Ethics and the Standards demonstrates conformance with all mandatory elements of the International Professional Practices Framework.The Standards employ terms as defined specifically in the Glossary. To understand and apply the Standards correctly, it is necessary to consider the specific meanings from the Glossary. Furthermore, the Standards u se the word “must” to specify an unconditional requirement and the word “should” where conformance is expected unless, when applying professional judgment, circumstances justify deviation.The Standards comprise two main categories: Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. Attribute and Performance Standards apply to all internal audit services.Implementation Standards expand upon the Attribute and Performance Standards by providing the requirements applicable to assurance (.A) or consulting (.C) services.Revised: October 2016 Page 1 of 25 Effective: January 2017© 2016 The Institute of Internal AuditorsAssurance services involve the internal auditor’s objective assessment of evidence to provide opinions or conclusions regarding an entity, operation, function, process, system, or other subject matters. The nature and scope of an assurance engagement are determined by the internal auditor. Generally, three parties are participants in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter — the process owner, (2) the person or group making the assessment — the internal auditor, and (3) the person or group using the assessment — the user.Consulting services are advisory in nature and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: (1) the person or group offering the advice — the internal auditor, and (2) the person or group seeking and receiving the advice — the engagement client. When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.The Standards apply to individual internal auditors and the internal audit activity. All internal auditors are accountable for conforming with the standards related to individual objectivity, proficiency, and due professional care and the standards relevant to the performance of their job responsibilities. Chief audit executives are additionally accountable for the internal audit activity’s overall conformance with the Standards.If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.If the Standards are used in conjunction with requirements issued by other authoritative bodies, internal audit communications may also cite the use of other requirements, as appropriate. In such a case, if the internal audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.The review and development of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on The IIA’s website as well as being distributed to all IIA institutes.Suggestions and comments regarding the Standards can be sent to:The Institute of Internal AuditorsStandards and Guidance1035 Greenwood Blvd, Suite 401Lake Mary, FL 32746 USAE-mail: Web: ***INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Attribute Standards1000 – Purpose, Authority, and ResponsibilityThe purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). The chief audit executive must periodically review the internal audit charter and present it to senior management and the board for approval.Interpretation:The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board; authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities. Final approval of the internal audit charter resides with the board.1000.A1 –The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defined in the internal audit charter.1000.C1 –The nature of consulting services must be defined in the internal audit charter. 1010 – Recognizing Mandatory Guidance in the Internal Audit CharterThe mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework with senior management and the board.1100 – Independence and ObjectivityThe internal audit activity must be independent, and internal auditors must be objective in performing their work.Interpretation:Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board.This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. Objectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.1110 – Organizational IndependenceThe chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.Interpretation:Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board: Approving the internal audit charter.Approving the risk-based internal audit plan.Approving the internal audit budget and resource plan.Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters.Approving decisions regarding the appointment and removal of the chief audit executive.Approving the remuneration of the chief audit executive.Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.1110.A1 –The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results. The chief audit executive must disclose such interference to the board and discuss the implications.1111 – Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.1112 – Chief Audit Executive Roles Beyond Internal AuditingWhere the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity.Interpretation:The chief audit executive may be asked to take on additional roles and responsibilities outside of internal auditing, such as responsibility for compliance or risk management activities. These roles and responsibilities may impair, or appear to impair, the organizational independence of theinternal audit activity or the individual objectivity of the internal auditor. Safeguards are those oversight activities, often undertaken by the board, to address these potential impairments, and may include such activities as periodically evaluating reporting lines and responsibilities and developing alternative processes to obtain assurance related to the areas of additional responsibility.1120 – Individual ObjectivityInternal auditors must have an impartial, unbiased attitude and avoid any conflict of interest. Interpretation:Conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest. Such competing interests can make it difficult to fulfill his or her duties impartially. A conflict of interest exists even if no unethical or improper act results.A conflict of interest can create an appearance of impropriety that can undermine confidence in the internal auditor, the internal audit activity, and the profession. A conflict of interest could impair an individual's ability to perform his or her duties and responsibilities objectively.1130 – Impairment to Independence or ObjectivityIf independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment. Interpretation:Impairment to organizational independence and individual objectivity may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel, and properties, and resource limitations, such as funding.The determination of appropriate parties to which the details of an impairment to independence or objectivity must be disclosed is dependent upon the expectations of the internal audit activity’s and the chief audit executive’s responsibilities to senior management and the board as described in the internal audit charter, as well as the nature of the impairment.1130.A1 –Internal auditors must refrain from assessing specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year.1130.A2 –Assurance engagements for functions over which the chief audit executive has responsibility must be overseen by a party outside the internal audit activity.1130.A3 –The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.1130.C1 –Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.1130.C2 –If internal auditors have potential impairments to independence or objectivity relating to proposed consulting services, disclosure must be made to the engagement client prior to accepting the engagement.1200 – Proficiency and Due Professional CareEngagements must be performed with proficiency and due professional care.1210 – ProficiencyInternal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.Interpretation:Proficiency is a collective term that refers to the knowledge, skills, and other competencies required of internal auditors to effectively carry out their professional responsibilities. It encompasses consideration of current activities, trends, and emerging issues, to enable relevant advice and recommendations. Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as the Certified Internal Auditor designation and other designations offered by The Institute of Internal Auditors and other appropriate professional organizations.1210.A1 –The chief audit executive must obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1210.A2 –Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization, but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.1210.A3 –Internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. However, not all internal auditors are expected to have the expertise of an internal auditor whose primary responsibility is information technology auditing.1210.C1 –The chief audit executive must decline the consulting engagement or obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1220 – Due Professional CareInternal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor. Due professional care does not imply infallibility.1220.A1 –Internal auditors must exercise due professional care by considering the: Extent of work needed to achieve the engagement’s objec tives.Relative complexity, materiality, or significance of matters to which assuranceprocedures are applied.Adequacy and effectiveness of governance, risk management, and control processes.Probability of significant errors, fraud, or noncompliance.Cost of assurance in relation to potential benefits.1220.A2 –In exercising due professional care internal auditors must consider the use of technology-based audit and other data analysis techniques.1220.A3 –Internal auditors must be alert to the significant risks that might affect objectives, operations, or resources. However, assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be i dentified.1220.C1 –Internal auditors must exercise due professional care during a consulting engagement by considering the:Needs and expectations of clients, including the nature, timing, and communication ofengagement results.Relative complexity and extent of work needed to achieve the engagemen t’sobjectives.Cost of the consulting engagement in relation to potential benefits.1230 – Continuing Professional DevelopmentInternal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.1300 – Quality Assurance and Improvement ProgramThe chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.Interpretation:A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity’s conformance with the Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement. The chief audit executive should encourage board oversight in the quality assurance and improvement p rogram.1310 – Requirements of the Quality Assurance and Improvement ProgramThe quality assurance and improvement program must include both internal and external assessments.1311 – Internal AssessmentsInternal assessments must include:Ongoing monitoring of the performance of the internal audit activity.Periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.Interpretation:Ongoing monitoring is an integral part of the day-to-day supervision, review, and measurement of the internal audit activity. Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools, and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.Periodic assessments are conducted to evaluate conformance with the Code of Ethics and the Standards.Sufficient knowledge of internal audit practices requires at least an understanding of all elements of the International Professional Practices Framework.1312 – External AssessmentsExternal assessments must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization. The chief audit executive must discuss with the board:The form and frequency of external assessment.The qualifications and independence of the external assessor or assessment team,including any potential conflict of interest.Interpretation:External assessments may be accomplished through a full external assessment, or a self- assessment with independent external validation. The external assessor must conclude as to conformance with the Code of Ethics and the Standards; the external assessment may also include operational or strategic comments.A qualified assessor or assessment team demonstrates competence in two areas: the professional practice of internal auditing and the external assessment process. Competence can be demonstrated through a mixture of experience and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is more valuable than less relevant experience. In the case of an assessment team, not all members of the team need to have all the competencies; it is the team as a whole that is qualified. The chief audit executive uses professional judgment when assessing whether an assessor or assessment team demonstrates sufficient competence to be qualified.An independent assessor or assessment team means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs. The chief audit executive should encourage board oversight in the external assessment to reduce perceived or potential conflicts of interest.1320 – Reporting on the Quality Assurance and Improvement ProgramThe chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board. Disclosure should include: The scope and frequency of both the internal and external assessments.The qualifications and independence of the assessor(s) or assessment team, including potential conflicts of interest.Conclusions ofassessors. Correctiveaction plans.Interpretation:The form, content, and frequency of communicating the results of the quality assurance and improvement program is established through discussions with senior management and the board and considers the responsibilities of the internal audit activity and chief audit executive as contained in the internal audit charter. To demonstrate conformance with the Code of Ethics and the Standards, the results of external and periodic internal assessments are communicated upon completion of such assessments, and the results of ongoing monitoring are communicated at least annually. The results include the assessor’s or assessment team’s evaluation with respect to the degree of conformance.1321 –Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”Indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing is appropriate only if supported by the results of the quality assurance and improvement program.Interpretation:The internal audit activity conforms with the Code of Ethics and the Standards when it achieves the outcomes described therein. The results of the quality assurance and improvement program include the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments.1322 – Disclosure of NonconformanceWhen nonconformance with the Code of Ethics or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive must disclose the nonconformance and the impact to senior management and the board.Revised: October 2016 Page 9 of 25 Effective: January 2017© 2016 The Institute of Internal AuditorsPerformance Standards2000 – Managing the Internal Audit ActivityThe chief audit executive must effectively manage the internal audit activity to ensure it adds value to the organization.Interpretation:The internal audit activity is effectively managed when:It achieves the purpose and responsibility included in the internal audit charter.It conforms with the Standards.Its individual members conform with the Code of Ethics and the Standards.It considers trends and emerging issues that could impact theorganization.The internal audit activity adds value to the organization and its stakeholders when it considers strategies, objectives, and risks; strives to offer ways to enhance governance, risk management, and control processes; and objectively provides relevant assurance.2010 – PlanningThe chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.Interpretation:To develop the risk-based plan, the chief audit executive consults with senior management and the board and obtains an understanding of the organization’s strategies, key business objectives, associated risks, and risk management processes. The chief audit executive must review and adjust the plan, as necessary, in response to changes in the organization’s business, risks, operations, programs, systems, and controls.2010.A1 –The internal audit activity’s plan of engagements must be based on a documented risk assessment, undertaken at least annually. The input of senior management and the board must be considered in this process.2010.A2 – The chief audit executive must identify and consider the expectations of senior management, the board, and other stakeholders for internal audit opinions and other conclusions.2010.C1 –The chief audit executive should consider accepting proposed consulting engagements based on the engagement’s potential to improve management of risks, add value, and improve the organization’s operations. Accepted engagements must be included in the plan.2020 – Communication and ApprovalThe chief audit executive must communicate the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the board for review and approval. The chief audit executive must also communicate the impact of resource limitations.2030 – Resource ManagementThe chief audit executive must ensure that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.Interpretation:Appropriate refers to the mix of knowledge, skills, and other competencies needed to perform the plan. Sufficient refers to the quantity of resources needed to accomplish the plan. Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.2040 – Policies and ProceduresThe chief audit executive must establish policies and procedures to guide the internal audit activity.Interpretation:The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work.2050 – Coordination and RelianceThe chief audit executive should share information, coordinate activities, and consider relying upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimize duplication of efforts.Interpretation:In coordinating activities, the chief audit executive may rely on the work of other assurance and consulting service providers. A consistent process for the basis of reliance should be established, and the chief audit executive should consider the competency, objectivity, and due professional care of the assurance and consulting service providers. The chief audit executive should also have a clear understanding of the scope, objectives, and results of the work performed by other providers of assurance and consulting services. Where reliance is placed on the work of others, the chief audit executive is still accountable and responsible for ensuring adequate support for conclusions and opinions reached by the internal audit activity.2060 – Reporting to Senior Management and the BoardThe chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Reporting must also include。
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1200 — 专业能力与应有的职业审慎 内部审计师在开展业务时，必须具备专业能力和应有的职业审慎。
1210 — 专业能力 内部审计师必须具备履行其职责所必需的知识、技能和其他能力。内部审计 部门整体必须具备或获得履行其职责所必需的知识、技能和其他能力。 释义 专业能力是反映内部审计师有效履行职责所必需的知识、技能和其他能力。 它包含对当前活动、趋势和新兴趋势的思考，使得内部审计人员能够出具具 有相关性的建议，且建议能够落实。鼓励内部审计师通过取得适当的专业资 格证书和认证，例如国际内部审计师协会和其他相关专业组织提供的“注册 内部审计师”和其他认证，以证明其专业能力。 1210.A1 —当内部审计师缺乏完成全部或部分业务所必需的知识、技能或其
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1130.A2 —确认服务涉及首席审计执行官负责的职能领域时，必须由独立于 内部审计部门的某一方进行监督。 1130.A3—在咨询服务的性质不会损害客观性，并且个人的客观性在调配业 务资源时得到有效管理的前提下，内部审计可以对实施过咨询服务的领域提 供确认服务。 1130.C1 — 内部审计师可以对其以往负责的业务提供咨询服务。 1130.C2 — 如果内部审计师对于拟开展的咨询服务的独立性或客观性存在 潜在损害，必须在接受该业务之前向客户披露。
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制定替代步骤对额外责任的相关领域进行确认。 1120 — 个人的客观性 内部审计师必须有公正、不偏不倚的态度，避免任何利益冲突。 释义 利益冲突是备受信赖的内部审计师面临与其职责相冲突的职业或个人利益 的情况。这些职业或个人利益会影响内部审计师公正地履行职责。在不产生 不道德或不恰当行为后果的情形下也会发生利益冲突。利益冲突可造成不当 表象，削弱人们对内部审计师、内部审计活动以及整个内部审计职业的信心。 利益冲突更可损害内部审计师个人客观履行其职责的能力。
《标准》的审视和发展是一个持续的过程。在正式发布之前，国际内部审计 标准委员会进行了广泛的咨询和论证，包括在全世界范围内公布草案征求公 众意见。所有草案都可以通过国际内部审计师协会网站获取，任何有关的意 见和建议可以寄至：
国际内部审计师协会标准和指导委员会 The Institute of Internal Auditors Standards and Guidance 地址：1035 Greenwood Blvd, Suite 401, Lake Mary, FL 32746
1130 — 对独立性或客观性的损害 如果独立性或客观性受到实质上或形式上的损害，必须向适当的对象披露损 害的具体情况。披露的性质视受损情况而定。 释义 对组织独立性和个人客观性的损害可能包括但不限于：个人利益冲突，工作 范围限制，接触记录、人员和实物资产的限制，在经费等资源方面受到约束 等。 独立性或客观性受损的细节必须披露，披露的适当对象，取决于内部审计章 程中明确的内部审计部门和首席审计执行官应当对高级管理层和董事会承 担的责任，以及损害的性质。 1130.A1 —内部审计师必须避免评价其以往负责的特定业务。如果内部审计 师为其在上一年度内负责的业务提供确认服务，则其客观性视为受到损害。
电子信箱：guidance@
网址：
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《国际内部审计专业实务标准（标准）》 属性标准 1000 — 宗旨、权力和职责 内部审计部门的宗旨、权力和职责必须在内部审计章程中正式确定，并与内 部审计的使命和《国际内部审计专业实务标准》强制性要素（内部审计专业 实务的核心原则、《职业道德规范》、《标准》和“内部审计定义”）的要求保 持一致。首席审计执行官必须定期审查内部审计章程，并提交高级管理层和 董事会审批。 释义 内部审计章程是确定内部审计活动宗旨、权力和职责的正式文件。它确立了 内部审计部门在组织内部的地位，包括首席审计执行官与董事会之间职能性 报告关系的性质，授权内部审计部门接触与业务开展相关的记录、人员和实 物资产，界定内部审计活动的范围。内部审计章程的最终审批权在董事会。 1000.A1 —向组织提供的确认服务的性质必须在内部审计章程中明确规定。 如果向组织外部的有关方面提供确认服务，则此类确认服务的性质也必须在 内部审计章程中确定。 1000.C1 —咨询服务的性质必须在内部审计章程中确定。
1110 — 组织上的独立性 首席审计执行官必须向组织内部能够确保内部审计部门履行职责的层级报 告。首席审计执行官必须至少每年一次向董事会确认内部审计部门在组织上 的独立性。 释义 组织上的独立性只有当首席审计执行官在职能上向董事会报告的情况下才 能够有效实现。职能上向董事会报告的例子包括，董事会：
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● 批准内部审计章程； ● 批准以风险为基础的内部审计计划； ● 批准内部审计预算和所需资源计划； ● 与首席审计执行官就内部审计部门实施审计计划或开展其他事项的情况 进行沟通； ● 批准关于首席审计执行官任免的决定； ● 批准首席审计执行官的薪酬； ● 适当询问管理层和首席审计执行官以确定是否存在不适当的审计范围或 资源限制。 1110.A1 —内部审计部门在确定内部审计范围、开展工作和报告结果时，必 须免受干预。遇有受到干预的情况，首席审计执行官必须向董事会汇报并讨 论其意义。 1111 — 与董事会的直接互动 首席审计执行官必须与董事会直接沟通和互动。 1112—首席审计执行官在内部审计工作以外的作用 首席审计执行官在内部审计以外的工作中发挥作用或承担职责的情况下，必 须有保障措施，以限制对独立性或客观性的损害。 释义 首席审计执行官有可能被要求在内部审计之外扮演角色或承担职责，例如合 规或风险管理方面的责任。这些角色或职责可能会损害、或看上去损害内部 审计机构的机构独立性或内部审计人员的个人客观性。保障措施通常是由董 事会实施针对这类潜在损害的监督活动，包括定期评估报告路径及责任，和
《国际内部审计专业实务标准（标准）》
《标准》简介 内部审计在宗旨、规模、复杂程度和组织架构各异的组织内部开展，其所涉 及的法律和文化环境丰富多样，而其从业人员既可来自组织内部，亦可来自 组织外部。虽然这些差异可能会影响各种不同环境下开展的具体内部审计实 务，但是遵守国际内部审计师协会的《国际内部审计专业实务标准》（以下 简称《标准》）是内部审计师和内部审计部门履行职责的基本要求。 《标准》的宗旨是： ● 指导内部审计人员遵循《标准》中的强制性内容； ● 为开展和推动各类具有增值效应的内部审计服务提供框架； ● 建立评估内部审计业绩的依据； ● 促进组织流程和运营的改善。 《标准》是一系列基于原则的强制性要求，其组成内容包括： ● 对组织和个人普遍适用的关于内部审计专业实务及其业绩评价核心要求 的阐述； ● 对《标准》中所含术语或概念进行说明的释义。 《标准》与《职业道德规范》组成了《国际内部审计专业实务框架》（IPPF） 的强制性要素，因此遵循《职业道德规范》和《标准》就意味着遵循了 IPPF 的强制性要求。 本《标准》所用术语具有特定含义，详细解释见“词汇表”部分，要正确理解 并适用《标准》，需要考虑相关阐述和释义以及“词汇表”的特定含义。《标准》
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他能力时，首席审计执行官必须向他人寻求充分的专业建议和协助。 1210.A2 — 内部审计师必须充分了解有关评估舞弊风险以及所在组织管理 舞弊风险的知识，但不期望内部审计师掌握以发现和调查舞弊为首要职责的 人员所具备的专门技能。 1210.A3 —内部审计师必须充分了解关键信息技术风险和控制以及可以获 得的利用技术的审计方法，以开展工作，但不期望所有内部审计师均掌握专 门从事信息技术审计的内部审计师所具备的专门技能。 1210.C1 —当内部审计师缺乏完成全部或部分咨询业务所必需的知识、技能 或其他能力时，首席审计执行官必须谢绝开展此项业务或寻求充分的建议和 协助。
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内容，内部审计人员或活动应当遵循《标准》的其他要求，并对有关信息进 行适当的披露。 若在适用《标准》的同时也适用了其他权威机构发布的准则，则内部审计报 告中也可提及对这些准则的适用情况。如果《标准》与其他权威机构发布的 准则存在不一致，内部审计师和内部审计部门必须遵守《标准》，但是在其 他权威机构的规定更为严格的情况下，也可遵守该权威机构的准则。
1010 — 在内部审计章程中确认强制性指南 内部审计专业实务的核心原则、《职业道德规范》、《标准》和“内部审计定义” 的强制性质必须在内部审计章程中得到确认。首席审计执行官应当与高级管 理层和董事会讨论内部审计的使命和《国际内部审计专业实务框架》中的强
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ห้องสมุดไป่ตู้ 制性内容。
1100 — 独立性与客观性 内部审计活动必须保持其独立性，内部审计师必须客观地开展工作。 释义 独立性指内部审计活动公正地履行职责时免受任何威胁其履职能力的情况 影响。要达到有效履行内部审计职责所必须的独立程度，首席审计执行官需 要直接且不受限制地与高级管理层和董事会接触。这一要求可以通过建立双 重报告关系来实现。独立性所面临的各种威胁必须在审计师个人、具体业务、 职能部门和整个组织等不同层面上得到解决。 客观性指不偏不倚的心态，使得内部审计师在开展业务时相信其工作成果并 且不会做出质量方面的妥协。客观性要求内部审计师对审计事项做出判断时 不屈从于其他因素。客观性所面临的各种威胁必须在审计师个人、具体业务、 职能部门和整个组织等不同层面上得到解决。
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用“必须”一词来表示无条件的强制性要求，并用“应当”一词来表示期待相关 要求得到遵守，除非根据专业判断所涉情形允许偏离《标准》的要求。 《标准》主要由两部分内容组成：属性标准和工作标准。属性标准说明开展 内部审计活动的组织和个人的特征。工作标准描述内部审计活动的性质，并 提供了衡量内部审计活动实施质量的准绳。属性标准和工作标准适用于所有 的内部审计服务。实施标准是对属性标准和工作标准的扩充，提供适用于确 认服务（A）或咨询服务（C）的相关要求。 确认服务指内部审计师为了对机构、运营、职能、流程、系统或其他对象提 供意见或结论而作出的客观评价。确认服务的性质和范围由内部审计师确 定。一般而言，确认服务涉及三方：(1) 与接受确认服务的机构、运营、职 能、流程或其他对象存在直接关系的个人或机构，即被审计单位或个人；(2) 开展确认服务的个人或机构，即内部审计师；(3)应用确认服务的个人或机 构，即用户。 咨询服务本质上是一种顾问服务，一般应客户的具体要求而开展。咨询服务 的性质和范围需与客户协商确定。咨询服务一般涉及两方：(1)提供咨询建 议的个人或机构，即内部审计师；(2)寻求并接受咨询服务的个人或机构， 即客户。在开展咨询业务时，内部审计师应保持客观性，不承担管理职责。 《标准》适用于内部审计师和内部审计活动。所有内部审计师都有责任遵循 《标准》所规定的有关客观性、专业能力、应有的职业审慎负有责任和与其 履行职业责任相关的《标准》。首席审计执行官负责内部审计活动对《标准》 的全面遵循。 如果存在法律或法规禁止内部审计人员或内部审计活动遵循《标准》的某些