国际内部审计专业实务框架( 45页)VIP免费

CIA红皮书-国际内部审计专业实务框架-2009年1月修订属性标准..........................................................................................................................................31000-宗旨、权力和职责.........................................................................................................31100-独立性和客观性.............................................................................................................31110-组织的独立性.................................................................................................................31130-对独立性或客观性的损害.............................................................................................41200-专业能力与应有的职业审慎.........................................................................................41210-专业能力.........................................................................................................................41220-应有的职业审慎.............................................................................................................41230-持续职业发展.................................................................................................................51300-质量保证与改进程序.....................................................................................................51310-质量保证与改进程序的要求.........................................................................................51311-内部评估.........................................................................................................................51312-外部评估.........................................................................................................................61320-对质量保证与改进程序的报告.....................................................................................61321-对“遵循《标准》”的应用.........................................................................................61322-对未遵循情况的披露.....................................................................................................6工作标准..........................................................................................................................................62000-内部审计活动的管理.....................................................................................................62010-计划.................................................................................................................................72020-沟通与批准.....................................................................................................................72030-资源管理.........................................................................................................................72040-政策与程序.....................................................................................................................72050-协调.................................................................................................................................72060-向高级管理层和董事会报告.........................................................................................72100-工作性质.........................................................................................................................82110-治理...........................