下载APP
首页 > 国际注册内部审计师 > 复习指导 > 考试大纲

国际注册内部审计师(CIA)考试大纲(第三部分)

来源: 正保会计网校论坛 2014-10-09
普通
第三部分

  第三部分:内部审计知识要素 (2014年第三部分考试大纲)

  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

  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 Organizational 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 management,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 for 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 Principles (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.,Porter's 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. Competitive 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

  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 and 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., 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 Styles

  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 Continuity (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 Infrastructure

  系统基础设施

  1. Workstations

  工作站

  2. Databases

  数据库

  3. IT control frameworks (e.g.,eSAC,COBIT)

  信息技术控制框架(如:eSAC,COBIT)

  4. Functional areas of IT operations (e.g.,data center operations)

  信息技术系统运营的功能分类(如:数据中心运营)

  5. Enterprise-wide resource planning (ERP) software (e.g.,SAP R/3)

  企业资源计划(ERP)软件(如:SAP R/3)

  6. Data, voice, and network communications/connections (e.g.,LAN,VAN,and WAN)

  数据,语音和网络通讯/连接(如:局域网,虚拟专用网和广域网)

  7. Server

  服务器

  8. Software licensing

  软件许可

  9. Mainframe

  大型机

  10. Operating systems

  操作系统

  11. Web infrastructure

  网络基础设施

  D. Business Continuity

  业务持续性

  1. IT contingency planning

  信息技术系统应急计划

  VII. Financial Management (13-23%)

  财务管理(13-23%)

  A. Financial Accounting and Finance

  财务会计与财务管理

  1. Basic concepts and underlying principles of financial accounting (e.g.,statements,terminology,relationships)

  财务会计的基本概念与基本原则(如:报表,术语,关系)

  2. Intermediate concepts of financial accounting (e.g.,bonds,leases,pensions,intangible assets,RandD)

  中级财务会计概念(如:债券,租赁,退休金,无形资产,研发支出)

  3. Advanced concepts of financial accounting (e.g.,consolidation,partnerships,foreign currency transactions)

  高级财务会计概念(如:合并,合伙,外币业务)

  4. Financial statement analysis (e.g.,ratios)

  财务报表分析(如:比率)

  5. Types of debt and equity

  债务和权益的种类

  6. Financial instruments (e.g.,derivatives)

  金融工具(如:金融衍生品)

  7. Cash management (e.g.,treasury functions)

  现金管理(如:出纳职能)

  8. Valuation models

  估价模型

  9. Business valuation

  企业价值评估

  10. Inventory valuation

  存货估价

  11. Capital budgeting (e.g.,cost of capital evaluation)

  资本预算(如:资本成本评估)

  12. Taxation schemes (e.g.,tax shelters,VAT)

  税收体制(如:减免所得税合法手段,增值税)

  B. Managerial Accounting

  管理会计

  1. General concepts

  基本概念

  2. Costing systems (e.g.,activity-based,standard)

  成本核算系统(如:作业成本系统,固定成本系统)

  3. Cost concepts (e.g.,absorption,variable,fixed)

  成本的概念(如:全部成本,变动成本,固定成本)

  4. Relevant cost

  相关成本

  5. Cost-volume-profit analysis

  本-量-利分析

  6. Transfer pricing

  转移定价

  7. Responsibility accounting

  责任会计

  8. Operating budget

  运营预算

  VIII. Global Business Environment (0-10%)

  全球商业环境(0-10%)

  A. Economic / Financial Environments

  经济/金融环境

  1. Global, multinational, international, and multi-local compared and contrasted

  全球的,跨国的,国际的,和多个地方的金融环境比较和对照

  2. Requirements for entering the global marketplace

  进入全球市场的要求

  3. Creating organizational adaptability

  形成组织的适应能力

  4. Managing training and development

  管理培训和发展

  B. Cultural / Political Environments

  文化的/政治的环境

  1. Balancing global requirements and local imperatives

  平衡全球的和地方的需求

  2. Global mindsets (personal characteristics/competencies)

  全球思维(个人特征/能力)

  3. Sources and methods for managing complexities and contradictions

  管理的复杂性和矛盾的根源与方法

  4. Managing multicultural teams

  多元文化团队的管理

  C. Legal and Economics — General Concepts (e.g.,contracts)

  法经济学——基本概念(如:合同)

  D. Impact of Government Legislation and Regulation on Business (e.g.,trade legislation)

  政府立法与监管对经营的影响(如:贸易立法)

今日热搜
热点推荐:
精品课程

CIA-联报特色班

金牌讲师 高清授课

8974人已学免费试听
有奖原创征稿
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友
客服