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　　國際標(biāo)準(zhǔn)

　　1. Comply with The IIA's Attribute Standards

　　遵守國際內(nèi)部審計(jì)師協(xié)會的屬性標(biāo)準(zhǔn)

　　a. 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

　　確定內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)是否在審計(jì)章程中加以說明，獲得董事會批準(zhǔn)并通報(bào)審計(jì)業(yè)務(wù)客戶

　　b. Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity

　　闡明內(nèi)部審計(jì)的宗旨、權(quán)力和職責(zé)

　　內(nèi)部審計(jì)定義

　　1. Define purpose, authority, and responsibility of the internal audit activity

　　明確內(nèi)部審計(jì)的宗旨，權(quán)力和職責(zé)

　　B. Code of Ethics

　　職業(yè)道德規(guī)范

　　1. Abide by and promote compliance with The IIA Code of Ethics

　　遵守和促進(jìn)對國際內(nèi)部審計(jì)師協(xié)會(IIA)《職業(yè)道德規(guī)范》的遵循

　　C. International Standards

　　2. Maintain independence and objectivity

　　保持獨(dú)立性和客觀性

　　a. Foster independence

　　加強(qiáng)獨(dú)立性

　　1. Understand organizational independence

　　理解內(nèi)部審計(jì)部門在組織上的獨(dú)立性

　　2. Recognize the importance of organizational independence

　　認(rèn)識內(nèi)部審計(jì)部門在組織上保持獨(dú)立性的重要性

　　3. Determine if the internal audit activity is properly aligned to achieve organizational independence

　　確定內(nèi)部審計(jì)部門是否正確設(shè)置以獲得其獨(dú)立性

　　b. Foster objectivity