Chapter 2 Organization and Structure of the Auditing Profession(30)

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

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