20xx年國(guó)際內(nèi)審師(cia)考試大綱(word下載)實(shí)施內(nèi)部審計(jì)業(yè)務(wù)(參考版)
2025-08-07 08:33本頁(yè)面
【正文】 control training內(nèi)部控制培訓(xùn) process review業(yè)務(wù)流程檢查基準(zhǔn)比較法 technology (IT) and systems development信息技術(shù)與系統(tǒng)開發(fā) of performance measurement systems業(yè)績(jī)測(cè)評(píng)系統(tǒng)的設(shè)計(jì) Engagement Outes (5~15 percent)（Proficiency Level）監(jiān)督審計(jì)業(yè)務(wù)結(jié)果(5%~15%)（要求熟練掌握） appropriate followup activity by the internal audit activity根據(jù)內(nèi)部審計(jì)結(jié)果確定適當(dāng)?shù)母櫥顒?dòng) appropriate method to monitor engagement outes確認(rèn)監(jiān)督審計(jì)業(yè)務(wù)結(jié)果的適當(dāng)方法 followup activity實(shí)施跟蹤活動(dòng) monitoring plan and results溝通監(jiān)督計(jì)劃和結(jié)果 Knowledge Elements (5~15 percent)舞弊知識(shí)要點(diǎn)(5%~15%) sampling (Awareness Level)發(fā)現(xiàn)抽樣(要求了解) techniques (Awareness Level)訊問(wèn)技術(shù)(要求了解) auditing (Awareness Level)司法鑒定審計(jì)(要求了解) hazards (Awareness Level)法律漏洞(要求了解) of puters in analyzing data (Proficiency Level)利用計(jì)算機(jī)分析數(shù)據(jù)(要求熟練掌握) flags (Proficiency Level)紅旗標(biāo)志(要求熟練掌握) of fraud (Proficiency Level)舞弊類型(要求熟練掌握) Tools (15~25 percent)審計(jì)業(yè)務(wù)工具(15%~25%) (Awareness Level)抽樣(要求了解) (judgmental)非統(tǒng)計(jì)(判斷)統(tǒng)計(jì) analyses (process control techniques) (Awareness Level)統(tǒng)計(jì)分析(過(guò)程控
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