目錄
I. Engagement Planning (50%)
項目計劃（50%）
A. Determine engagement objectives and scope
確定項目目標和範圍
B. Determine evaluation criteria based on relevant information gathered
根據收集的相關信息確定評價標準
C. Plan the engagement to assess key risks and controls
計劃項目以評估關鍵風險和控制
D. Determine the appropriate approach for an engagement
確定項目實施的適當方法
E. Complete a detailed risk assessment of each activity under review
完成審計對象的詳細風險評估
F. Determine engagement procedures and prepare the engagement work program
確定項目程序並制定項目工作方案
G. Determine the level of resources and skills needed for the engagement
確定項目所需的資源和技能水平
II. Information Gathering, Analysis, and Evaluation (40%)
信息收集、分析和評價（40%）
A. Identify sources of information to support engagement objectives and procedures
確定支持項目目標和程序的信息來源
B. Evaluate the relevance, sufficiency, and reliability of evidence gathered to support engagement objectives
評價為支持項目目標收集的證據的相關性、充分性和可靠性
C. Evaluate technology options that internal auditors may use to develop and support engagement findings and conclusions
評價內部審計人員可以用於形成和支持審計發現和結論的技術選擇
D. Apply appropriate analytical approaches and process mapping techniques
運用適當的分析方法和流程圖繪製技術
E. Apply analytical review techniques
運用分析性複核技術
F. Determine whether there is a difference between evaluation criteria and existing conditions and evaluate the significance of each finding
確定實際狀況和評價標準之間是否存在差異，並評價每項審計發現的重要性
G. Prepare workpapers, including relevant information to support conclusions and engagement results
編製工作底稿，包括用於支持審計結論和項目結果的相關信息
H. Summarize and develop engagement conclusions
匯總和形成審計結論
III. Engagement Supervision and Communication (10%)
項目督導和溝通（10%）
A. Apply appropriate supervision throughout the engagement
在整個項目過程中進行適當的督導
B. Apply appropriate communication with stakeholders throughout the engagement
在整個項目過程中與利益相關方進行適當的溝通
附錄 Syllabus of Internal Audit Engagement
內部審計項目考試大綱
[