目錄
I.Foundations of Internal Auditing (35%)
內部審計基本知識（35%）
A.Describe the Purpose of Internal Auditing according to the Global Internal Audit Standards
根據《全球內部審計準則》描述內部審計的宗旨
B.Explain the internal audit mandate and responsibilities of the board and chief audit executive
說明內部審計職責和許可權以及董事會和首席審計執行官的責任
C.Recognize the requirements of an internal audit charter
了解內部審計章程的要求
D.Interpret the differences between assurance services and advisory services provided by the internal audit function
說明內部審計職能提供確認服務和咨詢服務之間的區別
E.Describe the types of assurance services performed by the internal audit function
描述內部審計職能能開展確認服務的類型
F.Describe the types of advisory services performed by the internal audit function
描述內部審計職能能開展咨詢服務的類型
G.Identify situations where the independence of the internal audit function may be impaired
發現內部審計職能的獨立性可能受損的情況
H.Recognize the internal audit function's role in the organization's risk management process
了解內部審計職能在組織風險管理流程中的角色
II.Ethics and Professionalism (20%)
職業道德和職業素養（20%）
A.Demonstrate integrity
彰顯誠信
B.Assess whether an individual internal auditor has any impairments to objectivity
評估內部審計人員的客觀性是否受損
C.Analyze policies that promote objectivity and potential options to mitigate impairments
分析有利於促進客觀性的政策和降低損害的潛在選項
D.Apply the knowledge, skills, and competencies required (whether developed or procured) to fulfill the responsibilities of the internal audit function
運用履行內部審計職責所需的知識、技能和勝任能力（不論是通過內部培養還是外部獲得）
E.Demonstrate due professional care
展示應有的職業審慎
F.Maintain confidentiality and use information appropriately during engagements
在審計業務中保密和以適當方式使用信息
III.Governance, Risk Management, and Control (30%)
治理、風險管理和控制（30%）
A.Describe the concept of organizational governance
說明組織治理的概念
B.Recognize the impact of organizational culture on the overall control environment and individual engagement risks and controls
確認組織文化對整體控制環境以及單項業務風險和控制的影響
C.Recognize ethical and compliance-related issues
了解有關道德和合規的事項
D.Interpret fundamental concepts of risk type
說明風險類型的基本概念
E.Interpret fundamental concepts of the risk management process
說明風險管理流程的基本概念
F.Describe risk management within organizational processes and functions
描述組織流程和職能中的風險管理
G.Interpret internal control concepts and types of controls
說明內部控制的概念和控制類型
H.Recognize the importance of the design, effectiveness, and efficiency of internal controls (financial and nonfinancial)
了解內部控制（財務或非財務方面）設計、有效性和效率的重要性
IV.Fraud Risks (15%)
舞弊風險（15%）
A.Describe concepts of fraud risks and types of fraud
描述舞弊風險的概念和舞弊類型
B.Determine whether fraud risks require special consideration during an engagement
確定在審計項目中是否需要對舞弊風險給予特殊考慮
C.Evaluate the potential for fraud and how the organization detects and manages fraud risks
評價發生舞弊的可能性，以及組織如何發現和管理舞弊風險
D.Describe controls to prevent and detect fraud
描述用於防範和發現舞弊的控制
E.Recognize techniques and the internal audit function's role related to fraud investigation
了解與舞弊調查相關的技術和內部審計職能的角色
附錄
Syllabus of Internal Audit Fundamentals
內部審計基礎考試大綱
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