2018国际内审师《内部审计基础》知识点：国际标准

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　　国际标准

　　1. Comply with The IIA's Attribute Standards

　　遵守国际内部审计师协会的属性标准

　　a. Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients

　　确定内部审计的宗旨、权力和职责是否在审计章程中加以说明，获得董事会批准并通报审计业务客户

　　b. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity

　　阐明内部审计的宗旨、权力和职责

　　内部审计定义

　　1. Define purpose, authority, and responsibility of the internal audit activity

　　明确内部审计的宗旨，权力和职责

　　B. Code of Ethics

　　职业道德规范

　　1. Abide by and promote compliance with The IIA Code of Ethics

　　遵守和促进对国际内部审计师协会(IIA)《职业道德规范》的遵循

　　C. International Standards

　　2. Maintain independence and objectivity

　　保持独立性和客观性

　　a. Foster independence

　　加强独立性

　　1. Understand organizational independence

　　理解内部审计部门在组织上的独立性

　　2. Recognize the importance of organizational independence

　　认识内部审计部门在组织上保持独立性的重要性

　　3. Determine if the internal audit activity is properly aligned to achieve organizational independence

　　确定内部审计部门是否正确设置以获得其独立性

　　b. Foster objectivity