伉俪情深蒙特马利审计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
