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1、2014年国际注册内部审计师CIA考试大纲（Part3） Part 3 Internal Audit Knowledge Elements 内部审计知识要素I. Governance / Business Ethics (5-15%)治理/企业道德（5-15%）A. Corporate/Organizational Governance Principles Proficiency Level (P)企业/组织的治理原则要求熟练掌握（P）B. Environmental and Social Safeguards环境和社会保障C. Corporate Social Responsibility
2、企业社会责任II. Risk Management (10-20%) - Proficiency Level (P)风险管理（10-20%）要求熟练掌握（P）A. Risk Management Techniques风险管理技术B. Organizational Use of Risk Frameworks风险框架的组织运用III. Organizational Structure/Business Processes and Risks (15-25%)组织结构/业务流程和风险（15-25%）A. Risk/Control Implications of Different Organiza
3、tional Structures不同组织结构中的风险/控制涵义B. Structure (e.g., centralized/decentralized)结构（如：集中的/分散的）C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)各种商业周期的典型方案（如：采购，销售，知识，供应链管理）D. Business Process Analysis (e.g., workflow analysis and bottleneck man
4、agement, theory of constraints)经营过程分析 (如：工作流程分析和瓶颈管理，约束理论)E. Inventory Management Techniques and Concepts存货管理技术与概念F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce电子资金转帐（EFT）/电子数据交换（EDI）/电子商务G. Business Development Life Cycles企业发展生命周期H. The International Organization fo
5、r Standardization (ISO) Framework国际标准化组织（ISO）框架I. Outsourcing Business Processes外包业务流程IV. Communication (5-10%)通讯（(5-10%）A. Communication (e.g., the process, organizational dynamics, impact of computerization)通讯（如：过程，组织动力学，计算机化的影响）B. Stakeholder Relationships利益相关者的关系V. Management / Leadership Princi
6、ples (10-20%)管理/领导原则（10-20%）A. Strategic Management战略管理1. Global analytical techniques全球分析技术a. Structural analysis of industries产业结构分析b. Competitive strategies (e.g., Porters model)竞争策略（如：波特模型）c. Competitive analysis竞争分析d. Market signals市场信号e. Industry evolution产业演进2. Industry environments行业环境a. Com
7、petitive strategies related to:竞争战略相关的：a1. Fragmented industries零散型产业a2. Emerging industries新兴产业a3. Declining industries夕阳产业b. Competition in global industries全球产业竞争b1. Sources/impediments来源/障碍b2. Evolution of global markets全球市场的演变b3. Strategic alternatives战略选择b4. Trends affecting competition影响竞争的趋势
8、3. Strategic decisions战略决策a. Analysis of integration strategies整合策略分析b. Capacity expansion容量扩展c. Entry into new businesses进入新的业务4. Forecasting预测5. Quality management (e.g., TQM, Six Sigma)质量管理（如：全面质量管理，六西格玛）6. Decision analysis决策分析B. Organizational Behavior组织行为1. Organizational theory (structures an
9、d configurations)组织理论（结构和配置）2. Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)组织行为（如：动机，工作设计的影响，报酬，安排）3. Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)群体动力学（如：特点，发展阶段，组织政治，效果）4. Knowledge of human resource processes (e.g
10、., individual performance management, supervision, personnel sourcing/staffing, staff development)人力资源过程知识（如：个人绩效管理，监督，人员招聘/配备，员工发展）5. Risk/control implications of different leadership styles不同领导风格下的风险/控制内容6. Performance (productivity, effectiveness, etc.)绩效（生产率，效率等）C. Management Skills/Leadership S
11、tyles管理技巧/领导风格1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation领导，激励，指导，引导人们树立组织承诺，构建创业导向2. Create group synergy in pursuing collective goals发挥团队协作精神，追求共同目标3. Team-building and assessing team performance团队建设与团队绩效评估D. Conflict Management冲突管
12、理1. Conflict resolution (e.g., competitive, cooperative, and compromise)解决冲突（如：竞争，合作，妥协）2. Negotiation skills谈判技巧3. Conflict management冲突管理4. Added-value negotiating增值谈判E. Project Management / Change Management项目管理/变革管理1. Change management变革管理2. Project management techniques项目管理技术VI. IT / Business C
13、ontinuity (15-25%)信息技术/业务持续性（15-25%）A. Security安全性1. Physical/system security (e.g., firewalls, access control)实体/系统安全（如：防火墙，访问控制）2. Information protection (e.g., viruses, privacy)信息保护（如：病毒，保密）3. Application authentication应用软件认证4. Encryption加密B. Application Development应用软件开发1. End-user computing终端用户计算2. Change control (Proficiency Level)变更控制（要求熟练掌握）3. Systems development methodology (Proficiency Level)系统开发方法学（要求熟练掌握）4. Application development (Proficiency Level)应用软件开发（要求熟练掌握）5. Information systems development信息系统开发C. System Infrastructu
