2.Use the framework to:
应用该框架:
a. Identify sources of potential engagements (e.g., audit universe, management request, regulatory mandate)
确认潜在审计业务的来源(如:审计域,管理层的要求,法规要求)
b. Assess organization-wide risk
评估组织范围内的风险
c. Solicit potential engagement topics from various sources
从不同来源寻求潜在审计业务
d. Collect and analyze data on proposed engagements
收集和分析拟审计业务的资料
e. Rank and validate risk priorities
对风险高低进行排序和确认
3.Identify internal audit resource requirements
确认内部审计资源需求
4.Coordinate the internal audit activity‘s efforts with:
与以下方面协调内部审计工作:
a. External auditor
外部审计师
b. Regulatory oversight bodies
法规监督机构
c. Other internal assurance functions (e.g., health and safety department)
其他内部保证部门(如,卫生健康和安全部门)
5.Select engagements.
选择审计业务
a. Participate in the engagement selection process
参与审计业务选择过程
b. Select engagements.
选择审计业务
c. Communicate and obtain approval of the engagement plan from board
与董事会沟通以获得其对审计业务计划的批准
6.Identify scope of engagements.
确定审计业务范围
C.Understand the Internal Audit Activity‘s Role in Organizational Governance (10 - 20 percent)(Proficiency Level)
理解内部审计在公司治理中的作用(要求熟练掌握)
1.Obtain board‘s approval of audit charter
获得董事会对审计章程的批准
2.Communicate plan of engagements
沟通审计业务计划
3.Report significant audit issues
报告重大审计事项
4.Communicate key performance indicators to board on a regular basis
定期向董事会报告主要的审计工作业绩指标
5.Discuss areas of significant risk
讨论重大风险领域
6.Support board in enterprise-wide risk assessment
支持董事会开展全公司的风险评估
7.Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计机构在组织内风险管理框架中的定位
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