【精选】2012年国际内审师(CIA)考试大纲(word下载)实施内部审计业务.docVIP

第二部分 实施内部审计业务 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 t