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。
借鉴IPPF《职业道德规范》加强央行内审人才队伍建设
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文章编号 ：６ ４ ０ １ － ０ ０１ ）０ ５ － ２ １ ７ — ０ ７ ２ １ （２－ ０ ６ ０
２０ 年 １ ，国际 内部审计协会 （ ０９ 月 简称 Ｉ ） Ｉ 发布 了新版《 Ａ 国际 内部审计专业 实务框架 》Ｉｔ ｎｔｎｌ （ ｅ ａ ｏａ ｎｒ ｉ
Ｐｏｅｓ ｎｌ ｒｃｉ ｓＦａ ｅ ｏｋ简称 ＩＰ ）重新 阐释 了 内部 审计 专业 实务 框架 的内容及 其 对全球 内部审计 ｒｆｓｉ ａ ｐａｔｅ ｒｍ ｗ ｒ． ｏ ｃ ＰＦ， 职业 的重 要性 ， 全球 范 围的 内部 审计 人员 和利 益相关 方 提供 了统一 、 威 的 内部 审计 专业标 准体 系 。该 准 为 权
时间不长 ． 人员组成还是从各业务抽调组成 ， 内审人员对原来 的业务 比较熟悉 ， 但缺乏其他业务的实际操作 和分析问题的综合能力 ， 不能从一些细小 的环节 、 具体 的数字中敏锐地发现问题 ， 出潜在的风险隐患 ， 找 难
以根据内审活动中发现的问题深层次的总结分析其产生 的原 因及其影响 ， 并提 出切实可行的整 改措施 和建
的． 如果 不予 披露 、 能会 歪 曲检查 工作 报 告的所有 重大 事实 。 可 （ ） 密原 则 。要求 内审人 员 尊重所 获取 信息 的价值 和所 有权 ， 有适 当授 权不得 披 露信息 ， 三 保 没 除非 是在
有法律或职业义务 的情况下。 其行为规则要求内部审计人员应 当谨慎利用和保护履行职责过程中获取的信
审 人员运 用并 信守 以下 四条 原则 ：
（ ） 一 诚信原则 。 要求内审人员以诚信确立信用 ， 从而为信任其判断提供基础。 其行为规则要求内部审计 人 员应 当诚 实 、 恳并 负 责地 开展 工 作 ； 当遵 守法 律 ， 照法 律 及 职业 要 求进 行披 露 ； 得 蓄意 参 与非 法 勤 应 按 不
内部审计业务知识概述
《标准》
标准被分为三类：属性标准、工作标准和实施标准。 属性标准反映提供内部审计服务的组织和个人的属性；（1000宗旨权利和职责；
1100独立性和客观性；1200专业能力与应有的职业谨慎；1300质量评价与改进程序） 工作标准对内部审计服务的本质进行说明，并提供了可以衡量绩效的审计服务的标
准。（2000内部审计活动管理；2100工作性质；2200业务计划；2300业务的实施； 2400结果的通报；2500监督进展；2600管理层对风险的接受） 属性标准与工作标准适用于所有的内部审计服务。 实施标准对属性标准与工作标准进行扩展，为内部审计开展确认和咨询活动的具体 业务提供标准。这些标准最终将指导解决一些具体行业、具体区域或具体审计服务 的问题。（包含在属性标准和工作标准中，标志A,C）
2. 内部审计客体
内部审计客体，其实质是指内部审计对象和 内部审计业务范围。
IIA最近发布的调查报告将内部审计职能涉及 到的活动分为三大类25项：
内部控制活动（14项） 风险管理活动（5项） 公司治理活动（6项）。
内部控制活动
合规性审计
控制系统的有效性评价 经营审计
项目管理审计
安全评价和调查
业务类
第2204号内部审计具体准则——对舞弊行为进行检 查和报告
第2203号内部审计具体准则——信息系统审计 第2202号内部审计具体准则——绩效审计（原第 25号
、第 26号、第 27号合并修订）
第2201号内部审计具体准则——内部控制审计（原来
12号【遵循性审计】、16号【风险管理审计】、21号【内部审计的控 制自我评估法】、（23%） 风险管理程序审计（20.4%） 战略和绩效的结合评价（19.9%） 道德审计（19.9%） 与国际财务报告标准（IFRS）标准接轨（
《内审案例分析》课件
对涉及违规操作的子公司和人员进行严肃处理，加强内部监管和惩罚机制。
内审总结与展望
06
03
经验总结
归纳和提炼案例中的经验和教训，为内挑选具有代表性的内审案例，确保案例的实用性和可操作性。
02
案例分析
对案例进行深入分析，包括审计目标、审计程序、审计发现和审计结论等方面。
案例三：销售流程内审
04
某大型跨国企业，拥有多个子公司和分支机构。
公司规模
涉及多个行业领域，销售产品种类繁多。
业务范围
从客户开发、合同签订、订单处理到发货收款等环节。
销售流程
销售合同审批不规范
部分合同未经适当审批即签署，存在法律风险。
案例四：财务内审
05
业务范围
涉及制造、销售、服务等多个领域。
公司规模
采购业务量
审计目的
年度采购额超过1亿元人民币，涉及原材料、设备等多个领域。
对采购流程进行全面审查，确保合规性和有效性。
03
02
01
建立供应商评估机制，定期对供应商进行审查和评估，确保供应商质量。
供应商管理
明确合同条款，避免模糊和歧义，加强合同履行过程中的沟通和协调。
合同管理
制定明确的验收标准和质量要求，加强验收人员的培训和考核，确保产品质量。
随着信息技术的发展，数字化内审将成为未来的趋势，提高内审效率和准确性。
数字化内审
推动内审的标准化建设，制定统一的内审标准和流程，提升内审质量。
内审标准化
强化内审的风险管理功能，通过内审发现和预防潜在风险。
内审风险管理
THANKS
感谢观看
公司规模
某大型跨国企业，拥有多个子公司和分支机构。
企业内部审计实务手册
企业内部审计实务手册第1章内部审计概述 (3)1.1 内部审计的定义与作用 (3)1.2 内部审计的基本原则与标准 (4)1.3 内部审计的组织架构与职责 (4)第2章内部审计程序 (5)2.1 审计计划与立项 (5)2.1.1 审计计划的编制 (5)2.1.2 审计立项 (5)2.2 审计通知与准备 (5)2.2.1 审计通知 (5)2.2.2 审计准备 (5)2.3 审计实施与报告 (6)2.3.1 审计实施 (6)2.3.2 审计报告 (6)2.4 审计后续与改进 (6)2.4.1 审计后续 (6)2.4.2 改进建议的实施 (6)2.4.3 审计成果的运用 (6)第3章财务审计 (6)3.1 财务报表审计 (6)3.1.1 审计目的与范围 (6)3.1.2 审计程序与方法 (7)3.1.3 审计重点关注领域 (7)3.2 财务合规性审计 (7)3.2.1 审计目的与范围 (7)3.2.2 审计程序与方法 (7)3.2.3 审计重点关注领域 (7)3.3 财务绩效审计 (8)3.3.1 审计目的与范围 (8)3.3.2 审计程序与方法 (8)3.3.3 审计重点关注领域 (8)第4章运营审计 (8)4.1 采购与供应链审计 (8)4.1.1 审计目标 (8)4.1.2 审计内容 (8)4.1.3 审计方法 (9)4.2 生产与存货审计 (9)4.2.1 审计目标 (9)4.2.2 审计内容 (9)4.2.3 审计方法 (9)4.3 销售与收款审计 (9)4.3.2 审计内容 (9)4.3.3 审计方法 (10)第5章合规性审计 (10)5.1 法律法规合规性审计 (10)5.1.1 审计目标 (10)5.1.2 审计程序 (10)5.1.3 审计要点 (10)5.2 内部规章制度合规性审计 (10)5.2.1 审计目标 (10)5.2.2 审计程序 (11)5.2.3 审计要点 (11)5.3 风险管理与内部控制审计 (11)5.3.1 审计目标 (11)5.3.2 审计程序 (11)5.3.3 审计要点 (11)第6章风险评估与管理 (12)6.1 风险识别与评估 (12)6.1.1 风险识别 (12)6.1.2 风险评估 (12)6.2 风险应对策略与措施 (12)6.2.1 风险应对策略 (12)6.2.2 风险应对措施 (12)6.3 风险管理体系的构建与完善 (13)6.3.1 风险管理体系构建 (13)6.3.2 风险管理体系完善 (13)第7章内部控制审计 (13)7.1 内部控制评价方法与流程 (13)7.1.1 评价方法 (13)7.1.2 评价流程 (13)7.2 内部控制缺陷的识别与评估 (14)7.2.1 缺陷识别 (14)7.2.2 缺陷评估 (14)7.3 内部控制改进建议与跟踪 (14)7.3.1 改进建议 (14)7.3.2 跟踪 (15)第8章信息系统审计 (15)8.1 信息系统安全审计 (15)8.1.1 审计目标 (15)8.1.2 审计内容 (15)8.1.3 审计方法 (15)8.2 信息系统合规性审计 (16)8.2.1 审计目标 (16)8.2.2 审计内容 (16)8.3 信息系统绩效审计 (16)8.3.1 审计目标 (16)8.3.2 审计内容 (16)8.3.3 审计方法 (16)第9章人力资源审计 (17)9.1 人力资源管理政策与程序审计 (17)9.1.1 审计目的 (17)9.1.2 审计内容 (17)9.2 员工招聘与培训审计 (17)9.2.1 审计目的 (17)9.2.2 审计内容 (17)9.3 薪酬福利与绩效考核审计 (17)9.3.1 审计目的 (17)9.3.2 审计内容 (17)第10章审计质量保证与改进 (18)10.1 审计质量评估体系 (18)10.1.1 审计质量标准 (18)10.1.2 审计质量评价指标 (18)10.1.3 审计质量评估方法 (18)10.1.4 审计质量评估流程 (18)10.2 审计质量改进措施 (18)10.2.1 审计过程改进 (18)10.2.2 审计方法与技巧改进 (18)10.2.3 审计报告质量改进 (18)10.2.4 审计质量改进的跟踪与监督 (19)10.3 审计团队建设与培训 (19)10.3.1 审计团队组织结构优化 (19)10.3.2 审计人员选拔与培养 (19)10.3.3 审计培训体系建设 (19)10.3.4 审计团队激励机制 (19)10.4 审计档案管理与保密 (19)10.4.1 审计档案管理制度 (19)10.4.2 审计档案信息化管理 (19)10.4.3 审计档案保密工作 (19)10.4.4 审计档案的借阅与利用 (19)第1章内部审计概述1.1 内部审计的定义与作用内部审计是指企业在遵循独立性、客观性和专业性原则的基础上，通过系统的、规范的方法，对企业的内部控制系统、风险管理和治理流程进行评估和改进，以提高企业运营效率和效果的一种活动。
国际内部审计准则 IPPF 2013 中文 繁体
國際內部稽核執業準則（International Standards For the Professional Practice ofInternal Auditing）簡介內部稽核專案之執行面臨多元的法律及文化環境，其所涉及的機構之目的、大小、複雜性及結構有別，並可由機構內部或外部人員執行。
雖然上述差異可能影響每一種環境下之內部稽核實務，但若要善盡內部稽核人員之職責，則遵循國際內部稽核執業準則（以下簡稱執業準則）是非常重要的。
若內部稽核人員受到法規之限制，而無法遵循執業準則的某些部分，其仍應遵循其他部分之執業準則，並做適當的揭露。
若內部稽核人員併用本執業準則與其他權威機構發佈的準則，亦可於必要時，在其稽核報告中引述所使用的其他準則。
若執業準則與其他準則之間有所差異，內部稽核人員須遵循執業準則，若其他準則更為嚴謹，則可遵循該準則。
本執業準則之目的在於：1.描述代表應有之內部稽核實務的基本原則。
2.提供一個架構，以便於執行及促進廣泛的具附加價值之內部稽核活動。
3.建立內部稽核績效評估的基礎。
4.促進機構流程及營運之改善。
本執業準則屬於以原則為焦點的強制性規定，其包含：●內部稽核專業實務基本規定及其成效評估之各項準則，其適用於國際間的各個機構及個人。
●各項解釋，其闡明各項準則內之名詞或觀念。
本執業準則使用列入詞彙內具有特定意義的名詞。
特別是，本準則使用”須”（must）指明無條件的規定，以及”應”（should）說明預期準則被遵循，除非經過專業之判斷，其情況容許偏離準則。
為了正確的瞭解及適用執業準則，必須同時考量準則及其解釋，以及詞彙裡的特定意義。
本執業準則的架構包含一般準則（Attribute Standards）、作業準則（Performance Standards）及實施準則（Implementation Standards）。
一般準則探討執行內部稽核活動之機構及個人的特性。
作業準則描述內部稽核服務的性質，並提供用以評估內部稽核服務執行情形的品質標準。
内部审计理论与实务
行为规则
内部审计师： 应当诚实、勤恳并负责地开展工作。 应当遵守法律，按照法律及职业要求进 行披露；不得蓄意参与非法活动，或参 加有损于内部审计职业或其所在组织的 行为。 应当遵守并协助实现组织的法律和道德 目标。
内部审计师： 不应参与可能损害或被认为会损害其公 正评价的活动或关系，包括参与与组织 利益相冲突的活动和关系。 不能接受可能损害或被认为会损害其职 业判断的任何物品。 应当披露已知的，如果不披露，可能会 歪曲检查工作报告的所有重大事实。
内部审计理论与实务研究
一、 内部审计定义
（一）依据来源 1.国际内部审计专业实务框架（IPPF）（2010） 2.中国内部审计准则（2003发布，2013修订） 3.审计署关于内部审计工作的规定（审计署4号令，
2003）
（二）定义描述
1. IPPF
内部审计是一种独立、客观的确认和 咨询活动，其目的是增加组织的价值 和改善组织的经营。它通过系统、规 范的方法评价和改善组织的风险管理、 控制和治理程序的有效性，帮助组织 实现其目标。
本组织内部控制系统的适当 性和有效性，以及在完成指 定的责任过程中的工作效果 本组织内部控制系统的适当 性和有效性，以及在完成指 定的责任过程中的工作效果 内部控制、风险评估和治理 程序
内部控制、风险评估和治理 程序
帮助本组织成员有 效履行职责
帮助本组织成员有 效履行职责
帮助组织增加价值， 改善组织营运效果
内部审计的客观性主要是指内部审计人员精 神上的独立性，是指内部审计人员在开展内 部审计工作时应具有的不偏不倚的态度，即： 内部审计人员不应因来自于各种干预而轻易 的改变审计程序、审计内容、审计方法和审 计结论，内部审计人员在开展工作时，要避 免利益冲突。
中国内部审计准则与国际内部审计准则的比较与借鉴
中国内部审计准则与国际内部审计准则的比较与借鉴∗王光远严晖【摘要】国际内部审计协会2009年对内部审计实务准则框架进行修订并重新颁布。
我国内部审计准则于1999年开始制定，至今也取得了一定的成就。
对二者进行系统比较研究是考察我国准则国际化程度及国家特色的必要基础，也是借鉴国际准则的前提。
本文列示了比较研究后的结论：在基本概念、原则以及内容等方面，我国与国际准则是协调的。
在经济性、效率性、效果性审计实务和重要性及审计风险等某些领域的规范上我国准则具有一定的先进性。
但差距也是显而易见的，可以在以下四个方面借鉴国际准则进行改进：修改《基本准则》，借鉴“立场公告”，充实准则内容，强化准则委员会的监督职能。
【关键词】内部审计准则比较21世纪是全球化的时代，全球化时代的经营和管理需要先进的理论及实务，内部审计理论及实务也必然走向全球的协调与共享。
国际内部审计协会（the Institute of Internal Auditors，简称IIA）的内部审计国际实务准则框架（the International Professional Practices Framwork，简称IPPF）是内部审计规范体系的标杆，IIA致力于在全世界推广IPPF。
我国内部审计准则制定伊始至今已整十年，取得了有目共睹的成就。
中国内部审计准则与国际最先进、最权威的国际内部审计准则体系相比有何异同？本文对二者进行了系统深入的分析与比较。
一、我国内部审计准则与IIA内部审计国际实务准则在重大方面是一致的（一）IPPF与我国内部审计准则所基于的概念及原则内涵基本一致“独立性与客观性”、“系统化与规范化的方法”、“增加组织价值”等贯穿IPPF的基本概念在我国内部审计准则体系中得到了很好的体现。
我国已颁布的第22号具体准则《内部审计的独立性与客观性》对独立性与客观性进行了详细规范，其基本理念与IPPF完全相同，准确地定位了内部审计机构的独立性与内部审计人员的客观性，并强调内部审计人员应当主动进行“客观性管理”，该准则解决了内部审计角色定位的问题。
《内部审计学课件全》课件
分析性复核技术
01
分析性复核技术概述
分析性复核技术是指通过对被审计单 位的财务和经营数据进行分析，发现 异常变动和趋势，从而确定审计重点 和方向的一种方法。
02
分析性复核技术的种 类
分析性复核技术可以分为比较分析、 比率分析、趋势分析和结构分析等。
03
分析性复核技术的步 骤
分析性复核技术的步骤包括收集数据 、确定分析指标、进行数据分析、发 现异常变动和趋势、编写审计重点和 方向等。
《内部审计学课件全》
目 录
• 内部审计概述 • 内部审计的职责与功能 • 内部审计的程序与方法 • 内部审计的技术与工具 • 内部审计的法规与标准 • 内部审计的发展趋势与展望
01 内部审计概述
内部审计的定义
内部审计是一种独立、客观的确认和 咨询活动，旨在增加组织价值和改善 组织的运营。
它通过应用系统的方法，评估并改进 风险管理、控制和治理过程的效果， 帮助组织实现其目标。
03 内部审计的程序 与方法
审计计划阶段
审计目标确定
明确审计目的和范围，确定审计重点和资源需 求。
风险评估
评估被审计单位可能面临的风险，确定审计风 险的可接受水平。
制定审计计划
根据风险评估结果，制定详细的审计计划，包括审计时间、人员、资源等安排 。
审计实施阶段
01
现场调查
了解被审计单位的经营环境、内 部控制等情况，收集相关证据和 资料。
审计报告的定制化
未来的内部审计报告将更加定制化，满足不同利益相关者的需求，提 高报告的可读性和实用性。
审计质量的持续改进
内部审计将更加注重审计质量的持续改进，通过不断优化审计流程和 方法，提高审计效果。
《内部审计学》第三版课后习题参考答案
《内部审计学》（第三版）课后习题参考答案时现等2017年4月第一章内部审计概述本章练习题1. D2. D3.D4.B5.D6.C7. D8. D9.A本章思考题1.建议从审计主体、审计客体、审计内容、审计标准、审计目标等方面进行分析。
2.建议从准则结构、准则内容、准则实施状况等进行比较。
内部审计发展的动因及影响内部审计发展的主要因素从外部环境、内部环境、管理层支持、内部审计自身等方面进行分析。
3.分别分析国际内部审计师协会和我国内部审计协会的定义。
4.内部审计的独立性主要是指组织上的独立，外部审计独立性包括组织上的独立性、业务上的独立性和经费上的独立性（形式上的独立与实质的独立）。
5.本题无标准答案，可以从企业价值分析入手，从价值链模型审计增值模型。
第二章内部审计程序本章练习题1.B2.C3.D4.B5.D6.B7.A8.B9.C 10.B 11.B 12.D 13.A 14.B 15.C 16.C 17.D第三章内部审计机构与内部审计人员本章练习题1．A 2.D 3. A 4. D 5.B 6. C 7. D 8.A 9.C 10.A 11.A 12.D本章思考题1．为完善风险管理、内部控制服务，促进组织科学有效的战略管理，监控组织的高管层。
2.监督指导内部审计、聘请外部审计、向董事会报告内部审计情况。
3．知识、技能和经验。
4.可以从内部审计的职能、权限、业务范围、职业道德、胜任能力、机构设置等方面设计。
第四章经营活动审计本章练习题一、单选题1.D2.C3.A4.C5.D6.B7.B8.A9.D 10.B 11.A 12.B 13.A 14.D 15.A二、多选题1.ABCD2. ABCD3. ABCD4. ABC5. ABD本章思考题1．筹资管理活动、投资管理活动、经营管理活动中的财务收支情况、企业分配引起的财务活动。
2．人力资源规划、员工招聘、用人机制、人力资源开发和培训、员工的绩效管理。
IPPF习题集(二)及参考答案
一．单选题1 内部审计师和外部审计师之间的协调往往：BA.由于内部审计师忠于公司所引发的潜在沟通问题而增加风险；B.由于内部审计师对公司和所在行业了解而减少风险；C.由于内外部审计师对内部控制措施之性质和适应性的不同看法而增加风险；D.通过应用内部审计师发展低水平的外部审计测试来减少风险。
2. 当首席审计执行官为年度审计计划进行风险评估，下列哪项最有可能提高潜在审计领域的评估风险？CA.在过去一年中，某关键活动没有受到合规性审计的事实。
B.高级管理层对于审查战略性计划的要求。
C.未预见的应收账款的显著增加未能与销售量的增加合理地勾稽。
D.在工厂倒闭之后现金流大幅、预见到的下降。
3. 在开展初步调查之前，首席审计执行官将备忘录和调查问卷发给即将被审计的部门的监督人员。
该程序最有可能产生何种结果？BA.营造对该审计业务的恐惧气氛。
B.使被审计单位的监督人员参与审计工作。
C.这是一种获得信息的不经济的做法。
D.这种方法只对遥远地点的审计业务有用。
4. 在评价内部审计部门的独立性时，同业审查小组的成员应考虑诸多因素，但以下哪项内容除外？ BA.是否有机会与董事会或审计委员会进行沟通交流，沟通交流的频率如何。
B.在填补审计人员职位空缺时，应聘人员必须拥有的教育背景和工作经验。
C.审计师承担经营职责的程度。
D.被审查审计业务所涉及目标的范围和深度。
B5.以下哪一项属于纠正性控制措施的典型例子？A.按月对银行账户进行对账。
B.例外报告所述问题得到了调查和解决。
C.要求雇员每年接受额外的培训。
D.在授权付款之前将发票与收货报告进行核对。
6. 以下哪项内容并不是针对制造商销售活动的恰当控制措施？ AA.及时记录客户的定单B.已装运货物与有效的客户定单吻合C.由销售部门对退货进行损坏情况检查，然后在将退货放入库存D.要求有赊销部门对赊销交易进行批准7. 根据《专业实务框架》，以下哪项内容所描述的风险管理过程的关键目标同时也是内部审计部门的一项关键职责？ DA.确定机构可接受的风险水平，包括为实现机构战略计划而设计的对风险的接受程度。