內(nèi)部審核技巧經(jīng)典培訓(xùn)講義(參考版)
2025-05-27 21:08本頁(yè)面
【正文】 內(nèi)部審核技巧 Internal Auditing Skills 來(lái)自 中國(guó)最大的資料庫(kù)下載 課程大綱 /溝通 內(nèi)部審核技巧 Internal Auditing Skills Basic Concept 什么是審核 ? What is audit? ? 健康檢查 Health check ? 關(guān)鍵用字 Key word 系統(tǒng)的 Systematic 文件記錄 Documented 定期 Periodic 客觀(guān) Objective 確認(rèn) Verification 重要概念 Key Concept 確認(rèn) 評(píng)估是否符合要求 Verification Evaluate pliance to requirements 系統(tǒng)的 依設(shè)定的方法進(jìn)行 Systematic Carried out in accordance to set protocols 定期 依時(shí)間表實(shí)施 Periodic Conducted to established schedule 客觀(guān) 立場(chǎng) 客觀(guān) 的審核員 Objective Auditors have some independence 文件記錄 制定報(bào)告 Documented Reports are prepared 審核 Audit 為獲得証據(jù)并對(duì)其進(jìn)行客觀(guān)地評(píng)價(jià) ,以 確定滿(mǎn)足審核準(zhǔn)則的程度 所進(jìn)行的系統(tǒng)的、獨(dú)立的并形成文件的過(guò)程 systematic,independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled. (ISO9000:20xx) 審核準(zhǔn)則 Audit criteria 用作比較的一組方針 ,程序或要求 set of policies,procedures or requirements used as a reference (ISO9000:20xx) 審核証據(jù) Audit evidence 與審核準(zhǔn)則有關(guān)的記錄 ,事實(shí)陳述或其他信息 records,statements of fact or other information which are relevant to the audit criteria (ISO9000:20xx) 審核發(fā)現(xiàn) Audit finding 將收集的審核証據(jù)與審核準(zhǔn)則 相比較的評(píng)價(jià)結(jié)果 results of the evaluation of the collected audit evidence against criteria (ISO9000:20xx) 客觀(guān)証據(jù) Objective evidence 支持某事物的存在或真實(shí)性的數(shù)據(jù) 注 :客觀(guān)証據(jù)可通過(guò)觀(guān)察 ,測(cè)量 ,測(cè)試或其他方法獲得 data supporting the existence or verity something NOTE:objective evidence may be obtained through observation,measurement,test or other means. (ISO9000:20xx) 驗(yàn)証 Verification 通過(guò) 客觀(guān)証據(jù) 的提供以確認(rèn)特定要求已經(jīng)被滿(mǎn)足 confirmation,through the provision of objective evidence that specified requirements have been fulfilled (ISO9000:20xx) 審核的種類(lèi) Type of Audit ? 第一方 (供方 )內(nèi)部審核 First Party(supplier)Internal Audit ? 第二方 (買(mǎi)方 )外部審核 Second Party(Purchaser)External Audit ? 第三方 (獨(dú)立 )外部審核 Third Party(Independence)External Audit 執(zhí)行者層面 來(lái)自 中國(guó)最大的資料庫(kù)下載 審核的種類(lèi) Type of Audit ? 體系審核 System Audit ? 符合性審核 Compliance Audit 執(zhí)行方法層面 桌上 desktop 文件 document 現(xiàn)場(chǎng)
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