SYLLABUS OF CONDUCTING THE INTERNAL AUDIT ENGAGEMENT
实施内部审计业务大纲

A.Conduct Engagements (25~35 percent) (Proficiency Level)
     实施内部审计业务 (25%~35%)(要求熟练掌握)

   1.Research and apply appropriate standards
       研究和采用适当的标准： 

     a.IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
       IIA职业实务框架（如《道德规范》、《标准》、《实务公告》）
     b.Other professional, legal, and regulatory standards
       其他职业的、法律的和法规的标准

      2.Maintain awareness of potential for fraud when conducting an engagement
       在实施审计业务时，要保持防范潜在舞弊的意识
      a.Notice indicators or symptoms of fraud
        注意舞弊的迹象和征兆
      b.Design appropriate engagement steps to address significant risk of fraud
        设计适当的审计业务步骤以应对重大的舞弊风险
      c.Employ audit tests to detect fraud
        采用审计测试以发现舞弊
      d.Determine if any suspected fraud merits investigation
        确定是否应对任何可疑的舞弊进行调查

      3.Collect data
       收集资料

      4.Evaluate the relevance, sufficiency, and competence of evidence
       评估证据的相关性、充分性和证明力

      5.Analyze and interpret data
       分析和解释数据

      6.Develop workpapers
       编制审计工作底稿

      7.Review workpapers
       复核工作底稿

      8.Communicate interim progress
       沟通中期进展情况

    9.Draw conclusions
       得出结论

    10.Develop recommendations when appropriate
       在适当的时候编制建议书

     11.Report engagement results
       报告审计业务结果
     a.Conduct exit conference
       召开退出会议
     b.Prepare report or other communication
       编制审计报告或其他沟通文件
     c.Approve engagement report
       批准审计业务报告
     d.Determine distribution of report
       确定审计报告的分发
     e.Obtain management response to report
       取得管理层对报告的反馈意见

     12.Conduct client satisfaction survey 
       实施顾客满意度调查

     13.Complete performance appraisals of engagement staff
       完成审计业务人员的业绩评价

B.Conduct Specific Engagements (25~35 percent) (Proficiency Level)
     实施具体审计业务(25%~35%)（要求熟练掌握）

   1.Conduct assurance engagements
      实施保证业务
   a.Fraud investigation
      舞弊调查
    1)Determine appropriate parties to be involved with investiagion
       确定调查的适当对象
     2)Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)
       证实舞弊事实和程度（如面谈、讯问和数据分析）
     3)Report outcomes to apprpriate parties
       向适当方面报告结果
     4)Complete a process review to improve controls to prevent fraud and recommend changes
       对过程进行检查以改善预防舞弊的控制，并提出改进建议。
   b.Risk and control self-assessment
      风险和控制自我评价
     1)Facilitated approach
       促进方法
    (a)Client-facilitated
       审计业务客户自我促进
    (b)Audit-facilitated
       审计促进
    2)Questionnaire approach
       调查问卷方法
    3)Self-certification approach
       自我认证方法
   c.Audits of third parties
      第三方的审计

   d.Quality audit engagements
      质量审计业务
   e.Due diligence audit engagements
      尽职调查审计业务
   f.Security audit engagements
      安全审计业务
   g.Privacy audit engagements
      保密审计业务
    h.Performance (key performance indicators) audit engagements
      绩效（主要业绩指标）审计业务
   i.Operational (efficiency and effectiveness) audit engagements
      经营（效率和效果）审计业务
   j.Financial audit engagements
      财务审计业务
   k.Compliance audit engagements
      合规性审计业务
   l.Information technology (IT) audit engagements
      信息技术(IT)审计业务
     1)Operating systems
       操作系统
     (a)Mainframe
       大型机
     (b)Workstations
       工作站
     (c)Server
       服务器
     2)Application development
       应用软件开发
     (a)Application authentication
       应用软件认证
     (b)Systems development methodology
       系统开发方法学
    (c)Change control
       变动控制
    (d)End user computing
       终端用户计算
     3)Data and network communications
       数据和网络通信
     4)Voice communications
       语音通讯
     5)System security (e.g., firewalls, access control)
       系统安全(如防火墙、访问控制)ZK)]
     6)Contingency planning
       应急计划
     7)Databases 
       数据库
     8)Data center operations
       数据中心运行
     9)Web infrastructure
       Web基础设施
     10)Software licensing
       软件许可 
     11)Electronic funds transfer (EFT) and Electronic data interchange (EDI)
       电子资金转账
     12)e-Commerce
       电子商务
     13)Information protection (e.g., viruses, privacy)
       信息防护（如：病毒、保密）
     14)Encryption
       加密ZK)]
     15)Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
       企业资源计划软件（如：SAP R/3）

   2.Conduct consulting engagements
     实施咨询业务。
     a.Internal control training
       内部控制培训
     b.Business process review
       业务流程检查
     c.Benchmarking
       基准比较法
     d.Information technology (IT) and systems development
       信息技术与系统开发
     e.Design of performance measurement systems
       业绩测评系统的设计

C.Monitor Engagement Outcomes (5~15 percent)（Proficiency Level）
     监督审计业务结果(5%~15%)（要求熟练掌握）

   1.Determine appropriate follow-up activity by the internal audit activity
      根据内部审计结果确定适当的跟踪活动

   2.Identify appropriate method to monitor engagement outcomes
      确认监督审计业务结果的适当方法

   3.Conduct follow-up activity
      实施跟踪活动

    4.Communicate monitoring plan and results
      沟通监督计划和结果

D.Fraud Knowledge Elements (5~15 percent)
     舞弊知识要点(5%~15%)

   1.Discovery sampling (Awareness Level)
      发现抽样(要求了解)

   2.Interrogation techniques (Awareness Level)
      讯问技术(要求了解)

   3.Forensic auditing (Awareness Level)
      司法鉴定审计(要求了解)

   4.Legal hazards (Awareness Level)
      法律漏洞(要求了解)

   5.Use of computers in analyzing data (Proficiency Level)
      利用计算机分析数据(要求熟练掌握)

   6.Red flags (Proficiency Level)
      红旗标志(要求熟练掌握)

   7.Types of fraud (Proficiency Level)
      舞弊类型(要求熟练掌握)

E.Engagement Tools (15~25 percent)
     审计业务工具(15%~25%)

   1.Sampling (Awareness Level)
      抽样(要求了解)
     a.Nonstatistical (judgmental)
       非统计(判断)
     b.Statistical 
       统计

   2.Statistical analyses (process control techniques) (Awareness Level)
      统计分析(过程控制技术)(要求了解)

   3.Data gathering tools (Proficiency Level)
      数据收集手段(要求熟练掌握)
     a.Interviewing 
       面谈
     b.Questionnaires 
       调查问卷
     c.Checklists 
       检查清单

   4.Analytical review techniques (Proficiency Level)
      分析性复核技术(要求熟练掌握)
     a.Ratio estimation
       比率估计
     b.Variance analysis (e.g., budget vs. actual)
       变量分析(如预算与实际相比较)
     c.Other reasonableness tests
       其他合理性测试

   5.Observation (Proficiency Level)
      观察(要求熟练掌握)

   6.Problem solving (Proficiency Level)
      解决问题(要求熟练掌握)

   7.Risk and control self-assessment (CSA) (Awareness Level)
      风险和控制的自我评价(CSA)(要求了解)

   8.Computerized audit tools and techniques (Proficiency Level)
      计算机审计工具和技术(要求熟练掌握)
     a.Embedded audit modules
       嵌入式审计模块
     b.Data extraction techniques
       数据提取技术
     c.Generalized audit software (e.g., ACL, IDEA)
       通用审计软件(例如，ACL,IDEA)
     d.Spreadsheet analysis
       电子表格分析
     e.Automated workpapers (e.g., Lotus Notes, Auditor Assistant)
       自动化工作底稿(例如，Lotus Notes，Auditor Assistant)

   9.Process mapping including flowcharting (Proficiency Level)
      过程描述，包括流程图(要求熟练掌握)