17、dicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.The review and develo 。

18、pment of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on。

19、The IIAs website as well as being distributed to all IIA institutes.Suggestions and comments regarding the Standards can be sent to:The Institute of Internal Auditors Standards and Guidance1035 Greenwood Blvd, Suite 401 Lake Mary, FL 32746 USAE-mail: guidancetheiia.orgWeb: www.globaliia.org*INTERNAT 。

20、IONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS)Attribute Standards1000 Purpose, Authority, and ResponsibilityThe purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of。

21、Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). The chief audit executive must periodically review the 。

22、 internal audit charter and present it to senior management and the board for approval.Interpretation:The internal audit charter is a formal document that defines the internal audit activitys purpose, authority, and responsibility. The internal audit charter establishes the internal audit activitys。

23、position within the organization, including the nature of the chief audit executives functional reporting relationship with the board;
authorizes access to records, personnel, and physical properties relevant to the performance of engagements;
and defines the scope of internal audit activities. Fina 。

24、l approval of the internal audit charter resides with the board.1000.A1 The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defin 。

25、ed in the internal audit charter.1000.C1 The nature of consulting services must be defined in the internal audit charter.1010 Recognizing Mandatory Guidance in the Internal Audit CharterThe mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics 。

26、, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework with senior management and the board.1100 。

27、 Independence and ObjectivityThe internal audit activity must be independent, and internal auditors must be objective in performing their work.Interpretation:Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilit 。

28、ies in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board.This can be achieved through a dual-reporting relat 。

29、ionship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality c 。

30、ompromises are made. Objectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.1110 Organizational IndependenceThe chief audit executive 。

31、 must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.Interpretation:Organizational independence i 。

32、s effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board:Approving the internal audit charter.Approving the risk-based internal audit plan.Approving the internal audit budget and resource plan.Receiving c 。

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标题：国际|国际内部审计专业实务框架2017版(ippfstandards2017)( 二 )