3.Determine if the required knowledge， skills， and competencies are available.

　　确定是否具备必要的知识、技能和胜任能力

　　a. Understand the knowledge， skills， and competencies that an internal auditor needs to possess.

　　理解内部审计师需要具备的知识、技能和胜任能力

　　b. Identify the knowledge， skills， and competencies required to fulfill the responsibilities of the internal audit activity

　　确定内部审计部门履行内部审计职责所必要的知识、技能和胜任能力

　　4.Develop and/or procure necessary knowledge， skills and competencies collectively required by internal audit activity.

　　开发和/或取得内部审计部门整体所需要的知识、技能和胜任能力

　　5.Exercise due professional care.

　　运用应有的职业审慎

　　6.Promote continuing professional development.

　　促进持续专业发展

　　a. Develop and implement a plan for continuing professional development for internal audit staff.

　　为内部审计人员制定并实施持续专业发展计划

　　b. Enhance individual competency through continuing professional development.

　　通过持续专业发展提高个人能力

　　7.Promote quality assurance and improvement of the internal audit activity.

　　促进内部审计的质量保证与改进

　　a. Establish and maintain a quality assurance and improvement program.

　　建立和保持质量保证与改进项目

　　b. Monitor the effectiveness of the quality assurance and improvement program.

　　监督质量保证与改进项目的效果

　　c. Report the results of the quality assurance and improvement program to the board or other governing body.

　　将质量保证与改进项目的结果报告董事会或其他治理机构

　　d. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.

　　实施质量保证程序并建议改善内部审计业绩

　　8. Abide by and promote compliance with the IIA Code of Ethics

　　遵守和促进对IIA《职业道德规范》的遵守

　　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

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