国际内部审计准则对比.docx
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国际内部审计准则对比.docx
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国际内部审计准则对比
INTERNATIONALSTANDARDSFORTHEPROFESSIONALPRACTICEOF
INTERNALAUDITING(STANDARDS)
IntroductiontotheInternationalStandards
Internalauditingisconductedindiverselegalandculturalenvironments;withinorganizationsthatvaryinpurpose,size,complexity,andstructure;andbypersonswithinoroutsidetheorganization.Whiledifferencesmayaffectthepracticeofinternalauditingineachenvironment,conformancewithTheIIA’sInternationalStandardsfortheProfessionalPracticeofInternalAuditing(Standards)isessentialinmeetingtheresponsibilitiesofinternalauditorsandtheinternalauditactivity.IfinternalauditorsortheinternalauditactivityisprohibitedbylaworregulationfromconformancewithcertainpartsoftheStandards,conformancewithallotherpartsoftheStandardsandappropriatedisclosuresareneeded.
IftheStandardsareusedinconjunctionwithstandardsissuedbyotherauthoritativebodies,internalauditcommunicationsmayalsocitetheuseofotherstandards,asappropriate.Insuchacase,ifinconsistenciesexistbetweentheStandardsandotherstandards,internalauditorsandtheinternalauditactivitymustconformwiththeStandards,andmayconformwiththeotherstandardsiftheyaremorerestrictive.
ThepurposeoftheStandardsisto:
1.Delineatebasicprinciplesthatrepresentthepracticeofinternalauditing.
2.Provideaframeworkforperformingandpromotingabroadrangeofvalue-addedinternalauditing.
3.Establishthebasisfortheevaluationofinternalauditperformance.
4.Fosterimprovedorganizationalprocessesandoperations.
TheStandardsareprinciples-focused,mandatoryrequirementsconsistingof:
∙Statementsofbasicrequirementsfortheprofessionalpracticeofinternalauditingandforevaluatingtheeffectivenessofperformance,whichareinternationallyapplicableatorganizationalandindividuallevels.
∙Interpretations,whichclarifytermsorconceptswithintheStatements.
TheStandardsemploytermsthathavebeengivenspecificmeaningsthatareincludedintheGlossary.Specifically,theStandardsusetheword“must”tospecifyanunconditionalrequirementandtheword“should”whereconformanceisexpectedunless,whenapplyingprofessionaljudgment,circumstancesjustifydeviation.
ItisnecessarytoconsidertheStatementsandtheirInterpretationsaswellasthespecificmeaningsfromtheGlossarytounderstandandapplytheStandardscorrectly.
ThestructureoftheStandardsisdividedbetweenAttributeandPerformanceStandards.AttributeStandardsaddresstheattributesoforganizationsandindividualsperforminginternalauditing.ThePerformanceStandardsdescribethenatureofinternalauditingandprovidequalitycriteriaagainstwhichtheperformanceoftheseservicescanbemeasured.TheAttributeandPerformanceStandardsarealsoprovidedtoapplytoallinternalauditservices.
ImplementationStandardsarealsoprovidedtoexpandupontheAttributeandPerformancestandards,byprovidingtherequirementsapplicabletoassurance(A)orconsulting(C)activities.
Assuranceservicesinvolvetheinternalauditor’sobjectiveassessmentofevidencetoprovideanindependentopinionorconclusionsregardinganentity,operation,function,process,system,orothersubjectmatter.Thenatureandscopeoftheassuranceengagementaredeterminedbytheinternalauditor.Therearegenerallythreepartiesinvolvedinassuranceservices:
(1)thepersonorgroupdirectlyinvolvedwiththeentity,operation,function,process,system,orothersubjectmatter—theprocessowner,
(2)thepersonorgroupmakingtheassessment—theinternalauditor,and(3)thepersonorgroupusingtheassessment—theuser.
Consultingservicesareadvisoryinnature,andaregenerallyperformedatthespecificrequestofanengagementclient.Thenatureandscopeoftheconsultingengagementaresubjecttoagreementwiththeengagementclient.Consultingservicesgenerallyinvolvetwoparties:
(1)thepersonorgroupofferingtheadvice—theinternalauditor,and
(2)thepersonorgroupseekingandreceivingtheadvice—theengagementclient.Whenperformingconsultingservicestheinternalauditorshouldmaintainobjectivityandnotassumemanagementresponsibility.
TheStandardsapplytoindividualinternalauditorsandinternalauditactivities.AllinternalauditorsareaccountableforconformingwiththeStandardsrelatedtoindividualobjectivity,proficiency,anddueprofessionalcare.Inaddition,internalauditorsareaccountableforconformingwiththeStandards,whicharerelevanttotheperformanceoftheirjobresponsibilities.ChiefauditexecutivesareaccountableforoverallconformancewiththeStandards.
本标准适用于内部审计人员与内部审计活动。
内部审计师需符合个人的客观性,能力以及应有的职业谨慎方面的相关标准。
此外,内部审计师还需对自身的岗位职责进行负责,保证符合标准。
首席审计执行官负责整体与标准的一致性。
ThereviewanddevelopmentoftheStandardsisanongoingprocess.TheInternationalInternalAuditStandardsBoardengagesinextensiveconsultationanddiscussionpriortoissuingtheStandards.Thisincludesworldwidesolicitationforpubliccommentthroughtheexposuredraftprocess.AllexposuredraftsarepostedonTheIIA’sWebsiteaswellasbeingdistributedtoallIIAinstitutes.
SuggestionsandcommentsregardingtheStandardscanbesentto:
TheInstituteofInternalAuditors
StandardsandGuidance
247MaitlandAvenue
AltamonteSprings,FL32701-4201,USA
E-mail:
guidance@theiia.orgWeb:
www.globaliia.org
***
INTERNATIONALSTANDARDSFORTHEPROFESSIONALPRACTICE
OFINTERNALAUDITING(STANDARDS)
AttributeStandards属性标准
1000–Purpose,Authority,andResponsibility
Thepurpose,authority,andresponsibilityoftheinternalauditactivitymustbeformallydefinedinaninternalauditcharter,consistentwiththeDefinitionofInternalAuditing,theCodeofEthics,andtheStandards.Thechiefauditexecutivemustperiodicallyreviewtheinternalauditcharterandpresentittoseniormanagementandtheboardforapproval.
Interpretation:
Theinternalauditcharterisaformaldocumentthatdefinestheinternalauditactivity'spurpose,authority,andresponsibility.Theinternalauditcharterestablishestheinternalauditactivity'spositionwithintheorganization,includingthenatureofthechiefauditexecutive’sfunctionalreportingrelationshipwiththeboard;authorizesaccesstorecords,personnel,andphysicalpropertiesrelevanttotheperformanceofengagements;anddefinesthescopeofinternalauditactivities.Finalapprovaloftheinternalauditcharterresideswiththeboard.
1000.A1–Thenatureofassuranceservicesprovidedtotheorganizationmustbedefinedintheinternalauditcharter.Ifassurancesaretobeprovidedtopartiesoutsidetheorganization,thenatureoftheseassurancesmustalsobedefinedintheinternalauditcharter.
1000.C1–Thenatureofconsultingservicesmustbedefinedintheinternalauditcharter.
1010–RecognitionoftheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardsintheInternalAuditCharter
ThemandatorynatureoftheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardsmustberecognizedintheinternalauditcharter.ThechiefauditexecutiveshoulddiscusstheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardswithseniormanagementandtheboard.
1100–IndependenceandObjectivity
Theinternalauditactivitymustbeindependent,andinternalauditorsmustbeobjectiveinperformingtheirwork.
Interpretation:
Independenceisthefreedomfromconditionsthatthreatentheabilityoftheinternalauditactivitytocarryoutinternalauditresponsibilitiesinanunbiasedmanner.Toachievethedegreeofindependencenecessarytoeffectivelycarryouttheresponsibilitiesoftheinternalauditactivity,thechiefauditexecutivehasdirectandunrestrictedaccesstoseniormanagementandtheboard.Thiscanbeachievedthroughadual-reportingrelationship.Threatstoindependencemustbemanagedattheindividualauditor,engagement,functional,andorganizationallevels.
Objectivityisanunbiasedmentalattitudethatallowsinternalauditorstoperformengagementsinsuchamannerthattheybelieveintheirworkproductandthatnoqualitycompromisesaremade. Objectivityrequiresthatinternalauditorsdonotsubordinatetheirjudgmentonauditmatterstoothers.Threatstoobjectivitymustbemanagedattheindividualauditor,engagement,functional,andorganizationallevels.
1110–OrganizationalIndependence
Thechiefauditexecutivemustreporttoalevelwithintheorganizationthatallowstheinternalauditactivitytofulfillitsresponsibilities.Thechiefauditexecutivemustconfirmtotheboard,atleastannually,theorganizationalindependenceoftheinternalauditactivity.
Interpretation:
Organizationalindependenceiseffectivelyachievedwhenthechiefauditexecutivereportsfunctionallytotheboard.Examplesoffunctionalreportingtotheboardinvolvetheboard:
组织的独立性只有当首席审计执行官在职能上向董事会报告的情况下才能够有效实现。
职能上向董事会报告的例子包括(董事会行使权限举例):
∙Approvingtheinternalauditcharter;
∙Approvingtheriskbasedinternalauditplan;
∙Approvingtheinternalauditbudgetandresourceplan;
批准内部审计预算和资源计划;
∙Receivingcommunicationsfromthechiefauditexecutiveontheinternalauditactivity’sperformancerelativetoitsplanandothermatters;
∙Approvingdecisionsregardingtheappointmentandremovalofthechiefauditexecutive;
∙Approvingtheremunerationofthechiefauditexecutive;and
批准首席审计执行官的薪酬;
∙Makingappropriateinquiriesofmanagementandthechiefauditexecutivetodeterminewhetherthereareinappropriatescopeorresourcelimitations.
1110.A1–Theinternalauditactivitymustbefreefrominterferenceindeterminingthescopeofinternalauditing,pe
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