國際注冊內(nèi)部審計師

Part 3 – Internal Audit Knowledge Elements 內(nèi)部審計知識要素

100 questions | 2.0 Hours (120 minutes)

題量：100個問題，答題時間：2小時(120分鐘)

I. Governance / Business Ethics (5-15%)

治理/企業(yè)道德(5-15%)

A. Corporate/Organizational Governance Principles – Proficiency Level (P)

企業(yè)/組織的治理原則——要求熟練掌握(P)

B. Environmental and Social Safeguards

環(huán)境和社會保障

C. Corporate Social Responsibility

企業(yè)社會責任

II. Risk Management (10-20%) - Proficiency Level (P)

風險管理(10-20%)——要求熟練掌握(P)

A. Risk Management Techniques

風險管理技術

B. Organizational Use of Risk Frameworks

風險框架的組織運用

III. Organizational Structure/Business Processes and Risks (15-25%)

組織結(jié)構/業(yè)務流程和風險(15-25%)

A. Risk/Control Implications of Different Organizational Structures

不同組織結(jié)構中的風險/控制涵義

B. Structure (e.g., centralized/decentralized)

結(jié)構(如：集中的/分散的)

C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)

各種商業(yè)周期的典型方案(如：采購，銷售，知識，供應鏈管理)

D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)

經(jīng)營過程分析 (如：工作流程分析和瓶頸管理，約束理論)

E. Inventory Management Techniques and Concepts

存貨管理技術與概念

F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce

電子資金轉(zhuǎn)帳(EFT)/電子數(shù)據(jù)交換(EDI)/電子商務

G. Business Development Life Cycles

企業(yè)發(fā)展生命周期

H. The International Organization for Standardization (ISO) Framework

國際標準化組織(ISO)框架

I. Outsourcing Business Processes

外包業(yè)務流程

IV. Communication (5-10%)

通訊((5-10%)

A. Communication (e.g., the process, organizational dynamics, impact of computerization)

通訊(如：過程，組織動力學，計算機化的影響)

B. Stakeholder Relationships

利益相關者的關系

V. Management / Leadership Principles (10-20%)

管理/領導原則(10-20%)

A. Strategic Management

戰(zhàn)略管理

1. Global analytical techniques

全球分析技術

a. Structural analysis of industries

產(chǎn)業(yè)結(jié)構分析

b. Competitive strategies (e.g., Porter's model)

競爭策略(如：波特模型)

c. Competitive analysis

競爭分析

d. Market signals

市場信號

e. Industry evolution

產(chǎn)業(yè)演進

2. Industry environments

行業(yè)環(huán)境

a. Competitive strategies related to:

競爭戰(zhàn)略相關的：

a1. Fragmented industries

零散型產(chǎn)業(yè)

a2. Emerging industries

新興產(chǎn)業(yè)

a3. Declining industries

夕陽產(chǎn)業(yè)

b. Competition in global industries

全球產(chǎn)業(yè)競爭

b1. Sources/impediments

來源/障礙

b2. Evolution of global markets

全球市場的演變

b3. Strategic alternatives

戰(zhàn)略選擇

b4. Trends affecting competition

影響競爭的趨勢

3. Strategic decisions

戰(zhàn)略決策

a. Analysis of integration strategies

整合策略分析

b. Capacity expansion

容量擴展

c. Entry into new businesses

進入新的業(yè)務

4. Forecasting

預測

5. Quality management (e.g., TQM, Six Sigma)

質(zhì)量管理(如：全面質(zhì)量管理，六西格瑪)

6. Decision analysis

決策分析

B. Organizational Behavior

組織行為

1. Organizational theory (structures and configurations)

組織理論(結(jié)構和配置)

2. Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)

組織行為(如：動機，工作設計的影響，報酬，安排)

3. Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)

群體動力學(如：特點，發(fā)展階段，組織政治，效果)

4. Knowledge of human resource processes (e.g., individual performance management, supervision, personnel sourcing/staffing, staff development)

人力資源過程知識(如：個人績效管理，監(jiān)督，人員招聘/配備，員工發(fā)展)

5. Risk/control implications of different leadership styles

不同領導風格下的風險/控制內(nèi)容

6. Performance (productivity, effectiveness, etc.)

績效(生產(chǎn)率，效率等)

C. Management Skills/Leadership Styles

管理技巧/領導風格

1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation

領導，激勵，指導，引導人們樹立組織承諾，構建創(chuàng)業(yè)導向

2. Create group synergy in pursuing collective goals

發(fā)揮團隊協(xié)作精神，追求共同目標

3. Team-building and assessing team performance

團隊建設與團隊績效評估

D. Conflict Management

沖突管理

1. Conflict resolution (e.g., competitive, cooperative, and compromise)

解決沖突(如：競爭，合作，妥協(xié))

2. Negotiation skills

談判技巧

3. Conflict management

沖突管理

4. Added-value negotiating

增值談判

E. Project Management / Change Management

項目管理/變革管理

1. Change management

變革管理

2. Project management techniques

項目管理技術

VI. IT / Business Continuity (15-25%)

信息技術/業(yè)務持續(xù)性(15-25%)

A. Security

安全性

1. Physical/system security (e.g., firewalls, access control)

實體/系統(tǒng)安全(如：防火墻，訪問控制)

2. Information protection (e.g., viruses, privacy)

信息保護(如：病毒，保密)

3. Application authentication

應用軟件認證

4. Encryption

加密

B. Application Development

應用軟件開發(fā)

1. End-user computing

終端用戶計算

2. Change control (Proficiency Level)

變更控制(要求熟練掌握)

3. Systems development methodology (Proficiency Level)

系統(tǒng)開發(fā)方法學(要求熟練掌握)

4. Application development (Proficiency Level)

應用軟件開發(fā)(要求熟練掌握)

5. Information systems development

信息系統(tǒng)開發(fā)

C. System Infrastructure

系統(tǒng)基礎設施

1. Workstations

工作站

2. Databases

數(shù)據(jù)庫

3. IT control frameworks (e.g., eSAC, COBIT)

信息技術控制框架(如：eSAC, COBIT)

4. Functional areas of IT operations (e.g., data center operations)

信息技術系統(tǒng)運營的功能分類(如：數(shù)據(jù)中心運營)

5. Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)

企業(yè)資源計劃(ERP)軟件(如：SAP R/3)

6. Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)

數(shù)據(jù)，語音和網(wǎng)絡通訊/連接(如：局域網(wǎng)，虛擬專用網(wǎng)和廣域網(wǎng))

7. Server

服務器

8. Software licensing

軟件許可

9. Mainframe

大型機

10. Operating systems

操作系統(tǒng)

11. Web infrastructure

網(wǎng)絡基礎設施

D. Business Continuity

業(yè)務持續(xù)性

1. IT contingency planning

信息技術系統(tǒng)應急計劃

VII. Financial Management (13-23%)

財務管理(13-23%)

A. Financial Accounting and Finance

財務會計與財務管理

1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)

財務會計的基本概念與基本原則(如：報表，術語，關系)

2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)

中級財務會計概念(如：債券，租賃，退休金，無形資產(chǎn)，研發(fā)支出)

3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)

高級財務會計概念(如：合并，合伙，外幣業(yè)務)

4. Financial statement analysis (e.g., ratios)

財務報表分析(如：比率)

5. Types of debt and equity

債務和權益的種類

6. Financial instruments (e.g., derivatives)

金融工具(如：金融衍生品)

7. Cash management (e.g., treasury functions)

現(xiàn)金管理(如：出納職能)

8. Valuation models

估價模型

9. Business valuation

企業(yè)價值評估

10. Inventory valuation

存貨估價

11. Capital budgeting (e.g., cost of capital evaluation)

資本預算(如：資本成本評估)

12. Taxation schemes (e.g., tax shelters, VAT)

稅收體制(如：減免所得稅合法手段，增值稅)

B. Managerial Accounting

管理會計

1. General concepts

基本概念

2. Costing systems (e.g., activity-based, standard)

成本核算系統(tǒng)(如：作業(yè)成本系統(tǒng)，固定成本系統(tǒng))

3. Cost concepts (e.g., absorption, variable, fixed)

成本的概念(如：全部成本，變動成本，固定成本)

4. Relevant cost

相關成本

5. Cost-volume-profit analysis

本-量-利分析

6. Transfer pricing

轉(zhuǎn)移定價

7. Responsibility accounting

責任會計

8. Operating budget

運營預算

VIII. Global Business Environment (0-10%)

全球商業(yè)環(huán)境(0-10%)

A. Economic / Financial Environments

經(jīng)濟/金融環(huán)境

1. Global, multinational, international, and multi-local compared and contrasted

全球的，跨國的，國際的，和多個地方的金融環(huán)境比較和對照

2. Requirements for entering the global marketplace

進入全球市場的要求

3. Creating organizational adaptability

形成組織的適應能力

4. Managing training and development

管理培訓和發(fā)展

B. Cultural / Political Environments

文化的/政治的環(huán)境

1. Balancing global requirements and local imperatives

平衡全球的和地方的需求

2. Global mindsets (personal characteristics/competencies)

全球思維(個人特征/能力)

3. Sources and methods for managing complexities and contradictions

管理的復雜性和矛盾的根源與方法

4. Managing multicultural teams

多元文化團隊的管理

C. Legal and Economics — General Concepts (e.g., contracts)

法經(jīng)濟學——基本概念(如：合同)

D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)

政府立法與監(jiān)管對經(jīng)營的影響(如：貿(mào)易立法)

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