1000—Purpose,Authority,andResponsibility宗旨、权利和职.docVIP

1000 —Purpose, Authority, and Responsibility宗旨、权利和职责 The purpose, authority, and responsibility of the internal audit activity should be formally defined in a charter, consistent with the Standards, and approved by the board. 内部审计活动的宗旨、权利和职责应在章程中进行正式的界定，这样的界定应与《标准》保持一致，并须经董事会通过。 Practice Advisory 1000-1: Internal Audit Charter 【Glossary（术语）】Charter – The charter of the internal audit activity is a formal written document that defines the activity’s purpose, authority, and responsibility. The charter should (a) establish the internal audit activity’s position within the organization; (b) authorize access to records, personnel, and physical properties relevant to the performance of engagements; and (c) define the scope of internal audit activities.　　章程：内部审计部门的章程是用以确定审计部门的宗旨、权限和职责的正式书面文件。该章程应该：⑴规定内部审计部门在该机构中的地位；⑵授权可以接触与执行审计工作有关的资料、人员和实物资产；⑶确定内部审计活动的范围。 1000.A1—The nature of assurance services provided to the organization should be defined in the audit charter.??If assurances are to be provided to parties outside the organization, the nature of these assurances should also be defined in the charter. 章程中应明确向机构提供的保证服务的性质；如果保证是提供给机构外第三方的，也应在章程中对咨询的性质加以定义。 1000.C1—The nature of consulting services should be defined in the audit charter.章程中应对咨询服务的性质加以定义。 【Glossary（术语）】Consulting Services – Advisory and related client service activities, the nature and scope of which are agreed upon with the client and which are intended to add value and improve an organization’s operations.??Examples include counsel, advice, facilitation, process design, and training. 咨询服务：提供建议以及相关的客户服务活动，这种服务的性质与范围通过与客户协商确定，它的目的是增加价值并提高机构的运作效率。这样的服务包括顾问服务、建议、协调、程序设计及培训等。 Practice Advisory 1000.C1-1: Principles Guiding the Performance of Consulting Activities of Internal Auditors 内部审计师开展咨询活动的原则 Practice Advisory 1000.C1-2: Additional Considerations for Formal Consulting Engagements 内部审计师开展正式咨询业务的其他考虑 1100 — Independence and Objectivity独立性和客观性 The internal audit activity should be independent