中国教育在线

 OUTLINE OF INTERNAL AUDIT PROCESS ( 2002 )
　　2002年度内部审计程序考试大纲

第一部分

A．AUDITING (65% - 75%)

　　审计（65-75%）
   Audit assignments - Application of the following areas to various types of internal audits, including information technology (IT) auditing, auditing the efficiency of operations and programs, financial auditing, and compliance auditing.
审计业务 -将以下内容应用于包括信息技术（IT）审计，经营和计划的效率性审计，财务审计，以及合规性审计等各类型的内部审计中。

1. Planning and administering the audit assignment - general topics (planning at the proficiency level; administration at the understanding level)
　计划与实施审计业务 - 概论（"计划"要求熟练掌握；"实施"要求理解）。
2. Risks/scope - identifying/prioritizing business objectives and risks within an audit assignment (proficiency level)
　风险/范围 - 确认和区分审计业务中的经营目标和风险（要求熟练掌握）。
3. Determining appropriate audit scope and objectives (proficiency level)
　确定适当的审计范围和目标（要求熟练掌握）。
4. Evaluating internal controls (proficiency level)
　评估内部控制（要求熟练掌握）。
5. Appropriate audit procedures (proficiency level)
　适当的审计程序（要求熟练掌握）。
6. Management of the audit department (understanding level)
　审计部门的管理（要求理解）。

B． PROFESSIONALISM (10 - 20%)
　　职业道德（10-20%）
1. IIA Standards* (proficiency level)
　 内部审计师协会制定的《内部审计实务标准》（要求熟练掌握）

● Attribute Standards
　 属性标准
● Performance Standards
　 工作标准
● Related Implementation Standards
　 相关的实施标准
● Glossary
　 术语
2. IIA Practice Advisories* (proficiency level)
　 内部审计师协会实务公告（要求熟练掌握）。
3. IIA Code of Ethics* (proficiency level in general; understanding level in complex situations)
　 内部审计师协会指定的《职业道德规范》（一般知识要求熟练掌握；复杂情况的要求理解）。

C．FRAUD (10 - 20%)
　舞弊（10-20%）
   Application of the following activities to various types of fraud, including specific types of employee fraud, management fraud, and computer fraud
　 将以下活动应用于区分不同类型的舞弊，包括各类雇员的舞弊，管理当局的舞弊和计算机舞弊。

1. Prevention (understanding level)
　 预防（要求理解）。
2. Detection
　 发现
1） Identifying common types of fraud associated with activity audited (understanding level)
　 确定与被审计活动相关的舞弊的一般类型（要求理解）。
2）Risk factors, such as control weaknesses or red flags (awareness level)
　 风险因素，例如控制弱点或"红旗标志"（危险信号）（要求了解）。
3）Controls to prevent or detect fraud (understanding level)
　 预防或发现舞弊的控制（要求理解）。
4）Audit steps to detect fraud (understanding level)
　 发现舞弊的审计步骤（要求理解）。
5）Indicators/symptoms of fraud (understanding level)
　 舞弊的表现/征兆（要求理解）。

3. Investigation
　 调查
1）Steps to take when fraud is suspected (understanding level)
　 怀疑存在舞弊时应采取的步骤（要求理解）。
2）Fraud investigation (understanding level)
　 舞弊调查（要求理解）。

　FORMAT: 80 multiple-choice questions
　考试形式：80道多项选择题

* Beginning with the May 2002 CIA exam, The IIA will be testing the Professional Practices Framework. The Professional Practices Framework consists of three categories of guidance. The first category (Mandatory Guidance) consists of core materials: the IIA Code of Ethics and the Standards for the Professional Practice of Internal Auditing (with the Glossary). These will be tested as mandatory. (Example: Which of the following is required according to the Standards?) Guidance in the second category (Practice Advisories) is strongly recommended and endorsed by The IIA but is not mandatory. While the Practice Advisories are not mandatory, candidates are expected to know them at the proficiency level. In responding to exam questions, candidates should note that Practice Advisories will be treated as correct practices and will be accepted as the appropriate method of performance. The third category of guidance (Development & Practice Aids) will not be specifically tested as part of the PPF. However, some of these materials may be used as references for exam questions on the topic areas they cover. Please note that the topic outline for Part I has changed to incorporate the Professional Practices Framework in the Professionalism section (I-B).
　　从2002年5月份的CIA考试开始，内部审计师协会将会测试考生的专业实务框架。专业实务框架测试由三部分内容组成。第一部分是法定的，其核心内容包括：内部审计师协会制定的道德规范和内部审计实务标准（含术语）。这些是作为法定内容来测试的。（例如：以下哪一项符合标准的要求？）第二部分内容（实务公告）是被内部审计师协会强烈推荐和认同，但不是法定的内容。尽管实务公告不是法定的内容，仍要求考生要熟练掌握这些知识。在回答考题时，考生须注意实务公告将被视为正确的实务操作，也被认为是适当的执行方法。第三部分内容（发展和实践指南）将不作为专业实务框架中的一部分专门测试。然而，其中部分内容可能会是考试题目所涉及的。请注意第一部分（内部审计程序）的要点在职业道德（I-B）部分已结合专业实务框架作了修改。

*请访问IIA的网站(www.theiia.org),看《标准》和《道德准则》方面的最新信息。