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　　國際標準

　　1. Comply with The IIA's Attribute Standards

　　遵守國際內(nèi)部審計師協(xié)會的屬性標準

　　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)部審計的宗旨、權(quán)力和職責(zé)是否在審計章程中加以說明，獲得董事會批準并通報審計業(yè)務(wù)客戶

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

　　闡明內(nèi)部審計的宗旨、權(quán)力和職責(zé)

　　內(nèi)部審計定義

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

　　明確內(nèi)部審計的宗旨，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

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

　　C. International Standards

　　2. Maintain independence and objectivity

　　保持獨立性和客觀性

　　a. Foster independence

　　加強獨立性

　　1. Understand organizational independence

　　理解內(nèi)部審計部門在組織上的獨立性

　　2. Recognize the importance of organizational independence

　　認識內(nèi)部審計部門在組織上保持獨立性的重要性

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

　　確定內(nèi)部審計部門是否正確設(shè)置以獲得其獨立性

　　b. Foster objectivity