【導(dǎo)讀】《道德規(guī)范》的目的是促進(jìn)內(nèi)部審計(jì)職業(yè)領(lǐng)域內(nèi)的道德文化的發(fā)展。審計(jì)職業(yè)來說是必要的和適當(dāng)?shù)?，因?yàn)樗墙⑿湃蔚幕A(chǔ)。這種基礎(chǔ)為評價(jià)和改進(jìn)風(fēng)險(xiǎn)管理、控制和治理過程，幫助組織實(shí)現(xiàn)其目標(biāo)，提供了保證。4條原則之下共有12條行為規(guī)則）。部審計(jì)師的行為。1．1應(yīng)當(dāng)誠實(shí)、勤奮并負(fù)責(zé)地完成工作。1．2應(yīng)當(dāng)按照法律及其職業(yè)要求，遵守法律和做出披露。1．3不得故意參與非法活動(dòng)，或參加有損于內(nèi)部審計(jì)職業(yè)或其機(jī)構(gòu)的行為。1．4應(yīng)當(dāng)遵守并貢獻(xiàn)于組織的合法道德目標(biāo)。境作出公正的評價(jià)。內(nèi)部審計(jì)師應(yīng)尊重其收到的信息的價(jià)值和所有權(quán)。內(nèi)部審計(jì)師協(xié)會成員和注冊內(nèi)部審計(jì)師不能接受可能妨礙或被認(rèn)為妨礙其職業(yè)判斷的任何。否則，有可能歪曲正在審查的經(jīng)營報(bào)告或隱瞞非法的事實(shí)。要求根據(jù)《道德規(guī)范》的精神正確把握。弊調(diào)查或控制自我評價(jià)項(xiàng)目等）。目前已為保證服務(wù)和咨詢服務(wù)制定了實(shí)施標(biāo)準(zhǔn)。

　　

【正文】 ............................................. 41 1330 使用 “ 內(nèi)部審計(jì)工作依據(jù)《標(biāo)準(zhǔn)》開展 ” 的聲明 ........................................ 41 1340 披露違規(guī)行為 .................................................................................................... 41 內(nèi)審實(shí)務(wù)標(biāo)準(zhǔn)： 工作標(biāo)準(zhǔn) ........................................................................................... 43 2020 管理內(nèi)部審計(jì)活動(dòng) ......................................................................................................... 43 2020 制定審計(jì)計(jì)劃 .................................................................................................... 43 16） ........................................................................................................................ 2010． A1 ............................................................. 44 17） ........................................................................................................................ 2010． C1 ............................................................. 44 2020 報(bào)告與通過 ........................................................................................................ 44 2030 資源管理 ............................................................................................................ 44 2040 政策與程序 ........................................................................................................ 47 2050 協(xié)調(diào) .................................................................................................................... 47 2060 向董事會與高級管理層報(bào)告情況 .................................................................... 49 2100 工作性質(zhì) ....................................................................................................................... 49 2110 風(fēng)險(xiǎn)管理 ............................................................................................................ 52 18） ........................................................................................................................ 2 .............................................................. 53 19） ........................................................................................................................ 2110． A2 ............................................................. 53 20） ........................................................................................................................ 2110． C1 ............................................................. 53 21） ........................................................................................................................ 2 此資料來自企業(yè) 110． C2 ............................................................. 53 2120 控制 .................................................................................................................... 53 22） ........................................................................................................................ 2120． A1 ............................................................. 54 23） ........................................................................................................................ 2120． A2 ............................................................. 55 24） ........................................................................................................................ 2120． A3 ............................................................. 55 25） ........................................................................................................................ 2120． A4 ............................................................. 56 26） ........................................................................................................................ 2 .............................................................. 56 27） ........................................................................................................................ 2 .............................................................. 56 2130 治理 .................................................................................................................... 56 28） ........................................................................................................................ 2130． A1 ............................................................. 57 29） ........................................................................................................................ 2130． C1 ............................................................. 57 2200 審計(jì)業(yè)務(wù)計(jì)劃 ................................................................................................................ 57 30） ........................................................................................................................ 2201 計(jì)劃制定過程中應(yīng)考慮的因素 .................................... 57 ........................................................................................................... 58 2210 審計(jì)業(yè)務(wù)目標(biāo) .................................................................................................... 58 31） ........................................................................................................................ 2210． A1 ............................................................. 58 32） ........................................................................................................................ 2 .............................................................. 59 33） ........................................................................................................................ 2 .............................................................. 59 2220 審計(jì) 業(yè)務(wù)范圍 ........................................................