IPPFStandards01109Word下载.docx

IPPFStandards01109Word下载.docx

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AttributeStandards

1000–Purpose,Authority,andResponsibility

Thepurpose,authority,andresponsibilityoftheinternalauditactivitymustbeformallydefinedinaninternalauditcharter,consistentwiththeDefinitionofInternalAuditing,theCodeofEthics,andtheStandards.Thechiefauditexecutivemustperiodicallyreviewtheinternalauditcharterandpresentittoseniormanagementandtheboardforapproval.

Interpretation:

Theinternalauditcharterisaformaldocumentthatdefinestheinternalauditactivity'

spurpose,authority,andresponsibility. 

Theinternalauditcharterestablishestheinternalauditactivity'

spositionwithintheorganization;

authorizesaccesstorecords,personnel,andphysicalpropertiesrelevanttotheperformanceofengagements;

anddefinesthescopeofinternalauditactivities.Finalapprovaloftheinternalauditcharterresideswiththeboard.

1000.A1–Thenatureofassuranceservicesprovidedtotheorganizationmustbedefinedintheinternalauditcharter.Ifassurancesaretobeprovidedtopartiesoutsidetheorganization,thenatureoftheseassurancesmustalsobedefinedintheinternalauditcharter.

1000.C1–Thenatureofconsultingservicesmustbedefinedintheinternalauditcharter.

1010–RecognitionoftheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardsintheInternalAuditCharter

ThemandatorynatureoftheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardsmustberecognizedintheinternalauditcharter.ThechiefauditexecutiveshoulddiscusstheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardswithseniormanagementandtheboard.

1100–IndependenceandObjectivity

Theinternalauditactivitymustbeindependent,andinternalauditorsmustbeobjectiveinperformingtheirwork.

Independenceisthefreedomfromconditionsthatthreatentheabilityoftheinternalauditactivityorthechiefauditexecutivetocarryoutinternalauditresponsibilitiesinanunbiasedmanner.Toachievethedegreeofindependencenecessarytoeffectivelycarryouttheresponsibilitiesoftheinternalauditactivity,thechiefauditexecutivehasdirectandunrestrictedaccesstoseniormanagementandtheboard.Thiscanbeachievedthroughadual-reportingrelationship.Threatstoindependencemustbemanagedattheindividualauditor,engagement,functional,andorganizationallevels.

Objectivityisanunbiasedmentalattitudethatallowsinternalauditorstoperformengagementsinsuchamannerthattheybelieveintheirworkproductandthatnoqualitycompromisesaremade. 

Objectivityrequiresthatinternalauditorsdonotsubordinatetheirjudgmentonauditmatterstoothers.Threatstoobjectivitymustbemanagedattheindividualauditor,engagement,functional,andorganizationallevels.

1110–OrganizationalIndependence

Thechiefauditexecutivemustreporttoalevelwithintheorganizationthatallowstheinternalauditactivitytofulfillitsresponsibilities.Thechiefauditexecutivemustconfirmtotheboard,atleastannually,theorganizationalindependenceoftheinternalauditactivity.

1110.A1–Theinternalauditactivitymustbefreefrominterferenceindeterminingthescopeofinternalauditing,performingwork,andcommunicatingresults.

1111–DirectInteractionwiththeBoard

Thechiefauditexecutivemustcommunicateandinteractdirectlywiththeboard.

1120–IndividualObjectivity

Internalauditorsmusthaveanimpartial,unbiasedattitudeandavoidanyconflictofinterest.

Conflictofinterestisasituationinwhichaninternalauditor,whoisinapositionoftrust,hasacompetingprofessionalorpersonalinterest.Suchcompetinginterestscanmakeitdifficulttofulfillhisorherdutiesimpartially.Aconflictofinterestexistsevenifnounethicalorimproperactresults.Aconflictofinterestcancreateanappearanceofimproprietythatcanundermineconfidenceintheinternalauditor,theinternalauditactivity,andtheprofession.Aconflictofinterestcouldimpairanindividual'

sabilitytoperformhisorherdutiesandresponsibilitiesobjectively.

1130–ImpairmenttoIndependenceorObjectivity

Ifindependenceorobjectivityisimpairedinfactorappearance,thedetailsoftheimpairmentmustbedisclosedtoappropriateparties.Thenatureofthedisclosurewilldependupontheimpairment.

Impairmenttoorganizationalindependenceandindividualobjectivitymayinclude,butisnotlimitedto,personalconflictofinterest,scopelimitations,restrictionsonaccesstorecords,personnel,andproperties,andresourcelimitations,suchasfunding.

Thedeterminationofappropriatepartiestowhichthedetailsofanimpairmenttoindepende