B．Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15 - 25 percent) （Proficiency Level）
以风险为基础制定计划确定内部审计重点（15-25%）（要求熟练掌握）
1．Establish a framework for assessing risk.
建立评估风险的框架
2．Use the framework to:
应用该框架：
a. Identify sources of potential engagements (e.g., audit universe, management request, regulatory mandate)
确认潜在审计业务的来源（如，进行审计域，管理层的要求，法规要求）
b. Assess organization-wide risk
评估组织范围内的风险
c. Solicit potential engagement topics from various sources
从不同来源寻求潜在审计业务
d. Collect and analyze data on proposed engagements
收集和分析拟审计业务的资料
e. Rank and validate risk priorities
对风险高低进行排序和确认
3．Identify internal audit resource requirements
确认内部审计资源需求
4．Coordinate the internal audit activity's efforts with:
与以下方面协调内部审计工作：
a. External auditor
外部审计师
b. Regulatory oversight bodies
法规监督机构
c. Other internal assurance functions (e.g., health and safety department)
其他内部保证部门（如，卫生健康和安全部门）
5．Select engagements.
选择审计业务
a. Participate in the engagement selection process
参与审计业务选择过程
b. Select engagements.
选择审计业务
c. Communicate and obtain approval of the engagement plan from board
与董事会沟通以获得其对审计业务计划的批准
6．Identify scope of engagements.
确定审计业务范围
C．Understand the Internal Audit Activity's Role in Organizational Governance (10 - 20 percent) （Proficiency Level）
理解内部审计在公司治理中的作用（要求熟练掌握）
1．Obtain board's approval of audit charter
获得董事会对审计章程的批准
2．Communicate plan of engagements
沟通审计业务计划
3．Report significant audit issues
报告重大审计事项
4．Communicate key performance indicators to board on a regular basis
定期向董事会报告主要的审计工作业绩指标
5．Discuss areas of significant risk
讨论重大风险领域
6．Support board in enterprise-wide risk assessment
支持董事会开展全公司的风险评估
7．Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计机构在组织内风险管理框架中的定位
8．Monitor compliance with the corporate code of conduct/business practices
监督遵守公司行为规范和商业惯例情况
9．Report on the effectiveness of the control framework
报告控制框架的效果
10．Assist board in assessing the independence of the external auditor
协助董事会评估外部审计师的独立性
11．Assess ethical climate of the board
评估董事会的道德环境
12．Assess ethical climate of the organization
评估组织的道德环境
13．Assess compliance with policies in specific areas (e.g., derivatives)
评估在特定领域遵守政策的情况（如，衍生产品）
14．Assess organization's reporting mechanism to the board
评估组织向董事会报告的机制
15．Conduct follow-up and report on management response to regulatory body reviews
跟踪并报告管理层对法规监督机构检查结果的落实情况
16．Conduct follow-up and report on mangement response to external audit
跟踪并报告管理层对外部审计结果的落实情况
17．Assess the adequacy of the performance measurement system, achievement of corporate objective
评估业绩测评系统的充分性和整体目标的实现情况
18．Support a culture of fraud awareness and encourage the reporting of improprieties
树立舞弊防范意识，鼓励报告不正当的行为
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2006-12-9
