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　　1. Establish policies to promote objectivity

　　制定政策以增進(jìn)客觀性

　　2. Assess individual objectivity

　　評(píng)估個(gè)人的客觀性

　　3. Maintain individual objectivity

　　保持個(gè)人的客觀性

　　4. Recognize and mitigate impairments to independence and objectivity

　　識(shí)別并減輕對(duì)獨(dú)立性和客觀性的損害

　　3. Determine if the required knowledge, skills, and competencies are available

　　確定是否具備必要的知識(shí)、技能和勝任能力

　　a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess

　　理解內(nèi)部審計(jì)師需要具備的知識(shí)、技能和勝任能力

　　b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity

　　識(shí)別履行內(nèi)部審計(jì)職責(zé)所必需的知識(shí)、技能和勝任能力

　　4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity

　　開發(fā)和/或取得內(nèi)部審計(jì)部門整體所需的知識(shí)、技能和勝任能力

　　5. Exercise due professional care

　　運(yùn)用應(yīng)有的職業(yè)審慎

　　6. Promote continuing professional development

　　促進(jìn)持續(xù)專業(yè)發(fā)展

　　a. Develop and implement a plan for continuing professional development for internal audit staff

　　為內(nèi)部審計(jì)人員制定并實(shí)施持續(xù)專業(yè)發(fā)展計(jì)劃

　　b. Enhance individual competency through continuing professional development

　　通過持續(xù)專業(yè)發(fā)展提高個(gè)人能力

　　7. Promote quality assurance and improvement of the internal audit activity

　　促進(jìn)內(nèi)部審計(jì)活動(dòng)的質(zhì)量保證與改進(jìn)

　　a. Monitor the effectiveness of the quality assurance and improvement program

　　監(jiān)督質(zhì)量保證與改進(jìn)程序的效果

　　b. Report the results of the quality assurance and improvement program to the board or other governing body

　　將質(zhì)量保證與改進(jìn)程序的結(jié)果報(bào)告給董事會(huì)或其他治理機(jī)構(gòu)

　　c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity

　　實(shí)施質(zhì)量保證程序并建議改善內(nèi)部審計(jì)業(yè)績(jī)