国际内部审计专业实务框架 2017版(IPPF Standards 2017)

Revised:October2016Page1of25Effective:January2017©2016TheInstituteofInternalAuditorsINTERNATIONALSTANDARDSFORTHEPROFESSIONALPRACTICEOFINTERNALAUDITING(STANDARDS)IntroductiontotheStandardsInternalauditingisconductedindiverselegalandculturalenvironments;fororganizationsthatvaryinpurpose,size,complexity,andstructure;andbypersonswithinoroutsidetheorganization.Whiledifferencesmayaffectthepracticeofinternalauditingineachenvironment,conformancewithTheIIA’sInternationalStandardsfortheProfessionalPracticeofInternalAuditing(Standards)isessentialinmeetingtheresponsibilitiesofinternalauditorsandtheinternalauditactivity.ThepurposeoftheStandardsisto:1.GuideadherencewiththemandatoryelementsoftheInternationalProfessionalPracticesFramework.2.Provideaframeworkforperformingandpromotingabroadrangeofvalue-addedinternalauditingservices.3.Establishthebasisfortheevaluationofinternalauditperformance.4.Fosterimprovedorganizationalprocessesandoperations.TheStandardsareasetofprinciples-based,mandatoryrequirementsconsistingof:Statementsofcorerequirementsfortheprofessionalpracticeofinternalauditingandforevaluatingtheeffectivenessofperformancethatareinternationallyapplicableatorganizationalandindividuallevels.InterpretationsclarifyingtermsorconceptswithintheStandards.TheStandards,togetherwiththeCodeofEthics,encompassallmandatoryelementsoftheInternationalProfessionalPracticesFramework;therefore,conformancewiththeCodeofEthicsandtheStandardsdemonstratesconformancewithallmandatoryelementsoftheInternationalProfessionalPracticesFramework.TheStandardsemploytermsasdefinedspecificallyintheGlossary.TounderstandandapplytheStandardscorrectly,itisnecessarytoconsiderthespecificmeaningsfromtheGlossary.Furthermore,theStandardsusetheword“must”tospecifyanunconditionalrequirementandtheword“should”whereconformanceisexpectedunless,whenapplyingprofessionaljudgment,circumstancesjustifydeviation.TheStandardscomprisetwomaincategories:AttributeandPerformanceStandards.AttributeStandardsaddresstheattributesoforganizationsandindividualsperforminginternalauditing.PerformanceStandardsdescribethenatureofinternalauditingandprovidequalitycriteriaagainstwhichtheperformanceoftheseservicescanbemeasured.AttributeandPerformanceStandardsapplytoallinternalauditservices.ImplementationStandardsexpandupontheAttributeandPerformanceStandardsbyprovidingtherequirementsapplicabletoassurance(.A)orconsulting(.C)services.InternationalStandardsfortheProfessionalPracticeofInternalAuditing(Standards)Revised:October2016Page2of25Effective:January2017©2016TheInstituteofInternalAuditorsAssuranceservicesinvolvetheinternalauditor’sobjectiveassessmentofevidencetoprovideopinionsorconclusionsregardinganentity,operation,function,process,system,orothersubjectmatters.Thenatureandscopeofanassuranceengagementaredeterminedbytheinternalauditor.Generally,threepartiesareparticipantsinassuranceservices:(1)thepersonorgroupdirectlyinvolvedwiththeentity,operation,function,process,system,orothersubjectmatter—theprocessowner,(2)thepersonorgroupmakingtheassessment—theinternalauditor,and(3)thepersonorgroupusingtheassessment—theuser.Consultingservicesareadvisoryinnatureandaregenerallyperformedatthespecificrequestofanengagementclient.Thenatureandscopeoftheconsultingengagementaresubjecttoagreementwiththeengagementclient.Consultingservicesgenerallyinvolvetwoparties:(1)thepersonorgroupofferingtheadvice—theinternalauditor,and(2)thepersonorgroupseekingandreceivingtheadvice—theengagementclient.Whenperformingconsultingservicestheinternalauditorshouldmaintainobjectivityandnotassumemanagementresponsibility.TheStandardsapplytoindividualinternalauditorsandtheinternalauditactivity.Allinternalauditorsareaccountableforconformingwiththestandardsrelatedtoindividualobjectivity,proficiency,anddueprofessionalcareandthestandardsrelevanttotheperformanceoftheirjobresponsibilities.Chiefauditexecutivesareadditionallyaccountablefortheinternalauditactivity’soverallconformancewiththeStandards.IfinternalauditorsortheinternalauditactivityisprohibitedbylaworregulationfromconformancewithcertainpartsoftheStandards,conformancewithallotherpartsoftheStandardsandappropriatedisclosuresareneeded.IftheStandardsareusedinconjunctionwithrequirementsissuedbyotherauthoritativebodies,internalauditcommunicationsmayalsocitetheuseofotherrequirements,asappropriate.Insuchacase,iftheinternalauditactivityindicatesconformancewiththeStandardsandinconsistenciesexistbetweentheStandardsandotherrequirements,internalauditorsandtheinternalauditactivitymustconformwiththeStandardsandmayconformwiththeotherrequirementsifsuchrequirementsaremorerestrictive.ThereviewanddevelopmentoftheStandardsisanongoingprocess.TheInternationalInternalAuditStandardsBoardengagesinextensiveconsultationanddiscussionbeforeissuingtheStandards.Thisincludesworldwidesolicitationforpubliccommentthroughtheexposuredraftprocess.AllexposuredraftsarepostedonTheIIA’swebsiteaswellasbeingdistributedtoallIIAinstitutes.SuggestionsandcommentsregardingtheStandardscanbesentto:TheInstituteofInternalAuditorsStandardsandGu