內容大鋼
本書核心圍繞內部審計職能的四大考試模塊展開：一是占比25%的內部審計運作模塊，涵蓋內部審計運作的計劃、組織等方法，財務、人力等資源管理關鍵活動，內部審計戰略與利益相關方期望對齊要素，以及首席審計執行官與管理層、董事會的溝通責任。二是占比15%的內部審計計劃模塊，包含潛在審計業務來源識別、基於風險的審計計劃制定流程，以及與其他確認提供方協作的重要性。三是占比15%的內部審計職能質量模塊，涉及質量保證與改進程序要素、未遵循IIA全球內部審計準則的披露，還有內部審計關鍵績效指標的建立方法。四是占比45%的審計項目結果和監督模塊，覆蓋審計結果溝通的特徵與有效溝通展示、行動計劃的確定、離場溝通與報告流程、剩餘風險評估、風險接受溝通、行動計劃執行監督，以及行動計劃未執行時的上報程序。書末附有內部審計職能考試大綱附錄，為考生備考提供清晰的內容框架指引。
目錄
I.Internal Audit Operations (25%)
內部審計運作(25%)
A.Describe methodologies for the planning, organizing, directing, and monitoring of internal audit operations
描述計劃、組織、指導和監督內部審計運作的方法
B.Describe key activities for managing financial, human, and IT resources within the internal audit function
描述內部審計職能管理財務、人力和IT資源的關鍵活動
C.Describe the key elements required to align the internal audit strategy to stakeholder expectations
描述使得內部審計戰略符合利益相關方期望的關鍵因素
D.Recognize the chief audit executive's responsibilities for building relationships and communicating with senior management and the board about various matters
了解首席審計執行官與高級管理層和董事會就各類事項建立關係和進行溝通的責任
II.Internal Audit Plan (15%)
內部審計計劃(15%)
A.Identify sources of potential engagements
發現潛在審計業務的來源
B.Describe the processes to develop a risk-based audit plan
描述制定基於風險的審計計劃的流程
C.Recognize the importance for internal auditors to coordinate with other assurance providers and leverage their work
了解內部審計人員與其他確認提供方進行協作並利用其工作成果的重要性
III.Quality of the Internal Audit Function (15%)
內部審計職能的質量(15%)
A.Describe the required elements of the quality assurance and improvement program
描述質量保證和改進程序所要求的要素
B.Identify appropriate disclosure of nonconformances with The IIA's Global Internal Audit Standards
確定適當披露未遵循IIA《全球內部審計準則》的情況
C.Recognize practical methods for establishing internal audit key performance indicators or scorecard metrics that the chief audit executive communicates to senior management and the board
了解建立首席審計執行官用於向高級管理層和董事會報告的內部審計關鍵績效指標或計分卡指標的實用方法
IV.Engagement Results and Monitoring (45%)
審計項目結果和監督(45%)
A.Recognize attributes of effective engagement results communication
了解有效審計結果溝通的特徵
B.Demonstrate effective communication of engagement results
展示對審計結果的有效溝通
C.Determine whether to develop recommendations, request action plans from management, or collaborate with management to agree on actions
確定是提出審計建議，要求管理層制定行動計劃；還是與管理層共同商定行動計劃
D.Describe the engagement closing communication and reporting process
描述離場溝通和報告流程
E.Describe the chief audit executive's responsibility for assessing residual risk for the engagement
描述首席審計執行官評估審計項目剩餘風險的責任
F.Describe the process for communicating risk acceptance (when management has accepted a level of risk that may be unacceptable to the organization)
描述就接受風險（當管理層接受了超出組織容忍度的風險水平）進行溝通的流程
G.Describe the process for monitoring and confirming the implementation of management action plans
描述對管理層行動計劃的執行進行監督和確認的流程
H.Describe the escalation process if management has not adequately implemented an action plan
描述在管理層未能適當執行行動計劃時的上報程序
附錄 Syllabus of Internal Audit Function
內部審計職能考試大綱
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