2013年国际注册内部审计师考试*9部分考试大纲（英文版）

　　CIA 2013 Exam Syllabus, Part 1 – Internal Audit Basics

　　125 questions | 2.5 Hours (150 minutes)
　　The new CIA exam Part 1 topics tested include aspects of mandatory guidance from the IPPF; internal control and risk concepts; as well as tools and techniques for conducting internal audit engagements. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.
　　I. Mandatory Guidance (35-45%)
　　A.  Definition of Internal Auditing
　　Define purpose, authority, and responsibility of the internal audit activity
　　B. Code of Ethics
　　Abide by and promote compliance with The IIA Code of Ethics
　　C.  International Standards
　　Comply with The IIA's Attribute Standards
　　Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients
　　Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity
　　Maintain independence and objectivity
　　Foster independence
　　Understand organizational independence
　　Recognize the importance of organizational independence
　　Determine if the internal audit activity is properly aligned to achieve organizational independence
　　Foster objectivity
　　Establish policies to promote objectivity
　　Assess individual objectivity
　　Maintain individual objectivity
　　Recognize and mitigate impairments to independence and objectivity
　　Determine if the required knowledge, skills, and competencies are available
　　Understand the knowledge, skills, and competencies that an internal auditor needs to possess
　　Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
　　Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity
　　Exercise due professional care
　　Promote continuing professional development
　　Develop and implement a plan for continuing professional development for internal audit staff
　　Enhance individual competency through continuing professional development
　　Promote quality assurance and improvement of the internal audit activity
　　Monitor the effectiveness of the quality assurance and improvement program
　　Report the results of the quality assurance and improvement program to the board or other governing body
　　Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity
　　II. Internal Control / Risk (25-35%) – Awareness Level (A)
　　A. Types of Controls (e.g., preventive, detective, input, output, etc.)
　　B. Management Control Techniques
　　C. Internal Control Framework Characteristics and Use (e.g., COSO, Cadbury)
　　Develop and implement an organization-wide risk and control framework
　　D. Alternative Control Frameworks
　　E. Risk Vocabulary and Concepts
　　F. Fraud Risk Awareness
　　Types of fraud
　　Fraud red flags
　　III. Conducting Internal Audit Engagements – Audit Tools and Techniques (28-38%)
　　A. Data Gathering (Collect and analyze data on proposed engagements):
　　Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area
　　Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area
　　Conduct interviews as part of a preliminary survey of the engagement area
　　Use observation to gather data
　　Conduct engagement to assure identification of key risks and controls
　　Sampling  (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)
　　B. Data Analysis and Interpretation:
　　Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules)
　　Conduct spreadsheet analysis
　　Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)
　　Conduct benchmarking
　　Draw conclusions
　　C. Data Reporting
　　Report test results to auditor in charge
　　Develop preliminary conclusions regarding controls
　　D. Documentation / Work Papers
　　Develop work papers
　　E. Process Mapping, Including Flowcharting
　　F. Evaluate Relevance, Sufficiency, and Competence of Evidence
　　Identify potential sources of evidence