Chapter 2 Organization and Structure of the Auditing Profess(20)

蒙特马利审计2-2

the activities they audit.

110 Organizational Status-The organizational status of the

internal auditing department should be sufficient to permit

the accomplishment of its audit responsibilities.

120 Objectivity-Internal auditors should be objective in

performing audits.

200 PROFESSIONAL PROFICIENCY-Internal audits should be

performed with proficiency and due professional care.

The Internal Auditing Department

210 Staffing-The internal auditing department should provide

assurance that the technical proficiency and educational

background of internal auditors are appropriate for the

audits to be performed.

220 Knowledge, Skills, and Disciplines-The internal auditing

department should possess or should obtain the knowledge,

skills, and disciplines needed to carry out its audit

responsibilities.

230 Supervision-The internal auditing department should

provide assurance that internal audits are properly supervised. The Internal Auditor 240 Compliance with Standards of Conduct-Internal auditors

should comply with professional standards of conduct.

250 Knowledge, Skills, and Disciplines-Internal auditors

should possess the knowledge, skills, and disciplines

essential to the performance of internal audits.

260 Human Relations and Communications-Internal auditors

should be skilled in dealing with people and in

communicating effectively.

270 Continuing Education-Internal auditors should maintain their technical competence through continuing education. 280 Due Professional Care-Internal auditors should exercise

due professional care in performing internal audits.

300 SCOPE OF WORK-The scope of the internal audit should

encompass the examination and evaluation of the adequacy

and effectiveness of the organization's system of internal

control and the quality of performance in carrying out