INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF
INTERNAL AUDITING (STANDARDS)
Introduction to the Standards电脑mac地址怎么查
Internal auditing is conducted in diver legal and cultural environments; for organizations that vary in purpo, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is esntial in meeting the responsibilities of internal auditors and the internal audit activity.
The purpo of the Standards is to:
1. Guide adherence with the mandatory elements of the International Professional
Practices Framework.
2. Provide a framework for performing and promoting a broad range of value-added
internal auditing rvices.
3. Establish the basis for the evaluation of internal audit performance.
4. Foster improved organizational process and operations.
The Standards are a t of principles-bad, mandatory requirements consisting of: ∙Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable at
organizational and individual levels.
∙Interpretations clarifying terms or concepts within the Standards.
The Standards, together with the Code of Ethics, encompass all mandatory elements of the International Professional Practices Framework; therefore, conformance with the Code of Ethics and the Standards demonstrates conformance with all mandatory elements of the International Professional Practices Framework.
The Standards employ terms as defined specifically in the Glossary. To understand and apply the Standards correctly, it is necessary to consider the specific meanings from the Glossary. Furthermore, the Standards u the word “must” to spec ify an unconditional requirement and the wo
rd “should” where conformance is expected unless, when applying professional judgment, circumstances justify deviation.
The Standards compri two main categories: Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of the rvices can be measured. Attribute and Performance Standards apply to all internal audit rvices.
Implementation Standards expand upon the Attribute and Performance Standards by providing the requirements applicable to assurance (.A) or consulting (.C) rvices.
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Assurance rvices inv olve the internal auditor’s objective asssment of evidence to provide opinions or conclusions regarding an entity, operation, function, process, system, or other subject matters. The nature and scope of an assurance engagement are determined by the internal auditor. Generally, three parties are participants in assurance rvices: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter — the process
owner, (2) the person or group making the asssment — the internal auditor, and (3) the person or group using the asssment — the ur.
战略伙伴Consulting rvices are advisory in nature and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting rvices generally involve two parties: (1) the person or group offering the advice — the internal auditor, and (2) the person or group eking and receiving the advice — the engagement client. When performing consulting rvices the internal auditor should maintain objectivity and not assume management responsibility.
The Standards apply to individual internal auditors and the internal audit activity. All internal auditors are accountable for conforming with the standards related to individual objectivity, proficiency, and due professional care and the standards relevant to the performance of their job responsibilities. Chief audit executives are additionally accountable for the internal audit activity’s overall conformance with the Standards.
If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.错误629
If the Standards are ud in conjunction with requirements issued by other authoritative bodies, internal audit communications may also cite the u of other requirements, as appropriate. In such a ca, if the internal audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.
The review and development of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on The IIA’s website as well as being distributed to all IIA institutes.
Suggestions and comments regarding the Standards can be nt to:大数据分析工具
The Institute of Internal Auditors
Standards and Guidance
1035 Greenwood Blvd, Suite 401
Lake Mary, FL 32746 USA
E-mail: Web:
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INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF
INTERNAL AUDITING (STANDARDS)
Attribute Standards
1000 – Purpo, Authority, and Responsibility
柴胡的作用
The purpo, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). The chief audit executive must periodically review the internal audit charter and prent it to nior management and the board for approval.
Interpretation:
The internal audit charter is a formal document that defines the internal audit activity's purpo, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board;authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities. Final approval of the internal audit charter resides with the board.
1000.A1 – The nature of assurance rvices provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of the assurances must also be defined in the internal audit charter.
1000.C1 – The nature of consulting rvices must be defined in the internal audit charter. 1010 – Recognizing Mandatory Guidance in the Internal Audit Charter
The mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the
mandatory elements of the International Professional Practices Framework with nior management and the board.
1100 – Independence and Objectivity
The internal audit activity must be independent, and internal auditors must be objective in performing their work.
Interpretation:
Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiad manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to nior management and the board.
网上听歌
This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.
Objectivity is an unbiad mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromis are made. Ob
jectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.
1110 – Organizational Independence
The chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.
Interpretation:
Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board: ∙Approving the internal audit charter.
∙Approving the risk-bad internal audit plan.
∙Approving the internal audit budget and resource plan.
自制汽车
∙Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters.
∙Approving decisions regarding the appointment and removal of the chief audit executive.
∙Approving the remuneration of the chief audit executive.
∙Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.
1110.A1 – The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results. The chief audit executive must disclo such interference to the board and discuss the implications.
1111 – Direct Interaction with the Board
The chief audit executive must communicate and interact directly with the board.
1112 – Chief Audit Executive Roles Beyond Internal Auditing
Where the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity.
Interpretation:
The chief audit executive may be asked to take on additional roles and responsibilities outside of internal auditing, such as responsibility for compliance or risk management activities. The roles and responsibilities may impair, or appear to impair, the organizational independence of the
internal audit activity or the individual objectivity of the internal auditor. Safeguards are tho oversight activities, often undertaken by the board, to address the potential impairments, and may include such activities as periodically evaluating reporting lines and responsibilities and developing alternative process to obtain assurance related to the areas of additional responsibility.
1120 – Individual Objectivity
5年级语文下册Internal auditors must have an impartial, unbiad attitude and avoid any conflict of interest. Interpretation:
Conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest. Such competing interests can make it difficult to fulfill his or her duties impartially. A conflict of interest exists even if no unethical or improper act results.
A conflict of interest can create an appearance of impropriety that can undermine confidence in the internal auditor, the internal audit activity, and the profession. A conflict of interest could impair an individual's ability to perform his or her duties and responsibilities objectively.
1130 – Impairment to Independence or Objectivity
If independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclod to appropriate parties. The nature of the disclosure will depend upon the impairment. Interpretation:
Impairment to organizational independence and individual objectivity may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel, and properties, and resource limitations, such as funding.
The determination of appropriate parties to which the details of an impairment to independence or ob
jectivity must be disclod is dependent upon the expectations of the internal audit activity’s and the chief audit executive’s responsibilities to nior management and the board as described in the internal audit charter, as well as the nature of the impairment.
1130.A1 – Internal auditors must refrain from asssing specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance rvices for an activity for which the internal auditor had responsibility within the previous year.
1130.A2 – Assurance engagements for functions over which the chief audit executive has responsibility must be overen by a party outside the internal audit activity.
1130.A3 –The internal audit activity may provide assurance rvices where it had previously performed consulting rvices, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.
