INTERNATIONAL STANDARDS

FOR THE PROFESSIONAL PRACTICE

OF INTERNAL AUDITING

2554

International Standards for the Professional Practice of Internal Auditing (The Institute of Internal Auditor, USA) .. 2554 IIA 2554

Disclosure

From : International Standards for the Professional Practice of Internal Auditing Copyright @ 2011 by The Institute of Internal- Auditors, Inc., 247 Maitland Avenue, Altamonte Springs, Florida 32710-4201 U.S.A. Reprinted with permission. All rights reserved.

Permission has been obtained from the copyright holder, The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs, Florida 32701-4201, U.S.A., to publish this translation, which is the same in all material respects, as the original, unless approved as changed. No part of this document may be reproduced, stored in any retrieval system, or transmitted in any form, or by any means electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of IIA, Inc. or IIA Thailand.

.............................................................................................................................. ....... 1

..............................................................................................4

(Attribute Standards)

1000 - .............................................. ....... 5

1100 ................................................................. ....... 6

1200 ............................................ .......9

1300 ............................................................... .......11

(Performance Standards)

2000 ......................................................... ......15

2100 ................................................................................................. ......18

2200 ............................................................................................ ......20

2300 ................................................................................................ ......23

2400 ........................................................................ ......24

2500 .................................................................................................... ......28

2600 ........................................... ......28

(Glossary) ..................................................................................................... ..29

(Code of Ethics) ........................................................................... ..35

1

(International Standards for the Professional Practice of Internal Auditing)

( )

1. 2. 3. 4.

2

(Attribute Standards) (Performance Standards) (A) (C)

/ 3 1) / 2) 3)

(Consulting Services) 2 1) 2)

3

(Internal Auditing Standards Board) (Exposure Draft) website IIA Affiliate

The Institute of Internal Auditors Standards and Guidance

247 Maitland Avenue Altamonte Springs, FL 32701-4201, USA E-mail: guidance@theiia.org Web: http://www.theiia.org

4

5

(International Standards for the Professional Practice of Internal Auditing)

(Attribute Standards)

1000

:

-

-

-

1000.A1

1000.C1

6

1010

1100

:

(Dual Reporting)

1110

7

:

1110.A1

1111

1120

:

8

1130

:

1130.A1

1130.A2

1130.C1

1130.C2

9

1200

1210

:

(CIA)

1210.A1

1210.A2

1210.A3

1210.C1

10

1220

1220.A1

1220.A2

1220.A3

1220.C1

11

1230

1300

:

1310

1311

12

:

(IPPF)

1312

5 :

:

13

1320

:

1321 ""

:

5

14

1322

15

(Performance Standards)

2000

:

:

()

2010

:

16

2010. A1

2010.A2

2010. C1

2020

2030

:

2040 -

17

:

2050

2060

:

2070

:

18

2100

2110 -

2110.A1 -

2110.A2 -

2120

:

19

2

2120.A1

(Programs) (Procedures)

2120.A2

2120.C1

2120.C2

20

2120.C3

2130

2130.A1

(Programs) (Procedures)

2130. C1

2200

2201

21

2201.A1

2201.C1

2210

2210.A1

2210.A2

2210.A3

2210.C1

22

2210.C2

2220

2220.A1

2220.A2

2220.C1

2220.C2

2230

2240

23

2240.A1

2240.C1

2300

2310

:

2320

2330 (Documenting Information)

2330.A1 /

24

2330.A2

2330.C1

2340

:

2400

2410

2410.A1 /

25

:

2410.A2

2410.A3

2410.C1

2420

:

26

2421

2430

2431

2440

:

2440.A1

27

2440.A2

/

2440.C1

2440.C2

2450

:

/

28

2500

2500.A1

2500.C1

2600

29

(Glossary)

- Add Value: ()

Adequate Control :

Assurance Services : Due Diligence

Board : (Board of Directors) (Supervisory Board)

Charter :

- Chief Audit Executive :

30

Code of Ethics : (The Institute of Internal Auditors IIA) (Principles) (Rules of Conduct)

Compliance :

Conflict of Interest :

Consulting Services :

Control :

Control Environment :

31

Control Process :

Engagement : (Control Self-Assessment CSA)

Engagement Objectives :

Engagement Work Program :

External Service Provider :

Fraud :

Governance :

Impairments :

32

()

Independence :

Information Technology Controls :

Information Technology Governance :

Internal Audit Activity :

International Professional Practices Framework : (The IIA) 2 (1) (Mandatory) (2) (Strongly Recommended)

Must :

Objectivity :

33

Residual Risk :

Risk :

Risk Appetite :

Risk Management :

Should :

- Significance :

Standard : (IIA)

- Technology-based Audit Techniques : (Generalized Audit Software), (Test data generators), computerized, (Specialized audit utilities) CAATs (Computer Assisted Audit Techniques)

34

35

(Code of Ethics)

1. (Principles) 2. (Rules of Conduct)

IIA . IIA .

36

IIA IIA IIA (Rules of Conduct)

(Principles)

:

1. (Integrity)

2. (Objectivity)

3. (Confidentiality)

4. (Competency)

37

(Rules of Conduct)

1. (Integrity)

:

1.1 1.2 1.3 1.4

2. (Objectivity)

:

2.1 2.2 2.3

3. (Confidentiality)

:

3.1 3.2

4. (Competency)

:

4.1

38

4.2 (International Standards for the Professional Practice of Internal Auditing) 4.3