C．Understand the Internal Audit Activity′s Role in Organizational Governance
(10-20 percent) （Proficiency Level）
理解内部审计在公司治理中的作用
（10%~20%）（要求熟练掌握）

1．Obtain board′s approval of audit charter.
获得董事会对内部审计章程的批准。

2．Communicate plan of engagements.
沟通审计业务计划。

3．Report significant audit issues.
报告重大审计事项。

4．Communicate key performance indicators to board on a regular basis.
定期向董事会报告主要业绩指标。

5．Discuss areas of significant risk.
讨论重大风险领域。

6．Support board in enterprise-wide risk assessment.
支持董事会开展全公司的风险评估。

7．Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计机构在组织风险管理框架中的定位。

8．Monitor compliance with the corporate code of conduct/business practices.
监督公司对行为规范和商业惯例的遵循程度。

9．Report on the effectiveness of the control framework.
报告控制框架的有效性。

10．Assist board in assessing the independence of the external auditor.
协助董事会评估外部审计师 该 内 容由中审网 校 所 属 ww w .a ud it cn.com的独立性。

11．Assess ethical climate of the board.
评估董事会的道德氛围。

12．Assess ethical climate of the organization.
评估组织的道德氛围。

13．Assess compliance with policies in specific areas (e.g., derivatives).
评估特定领域政策的遵循程度（如，衍生产品）。

14．Assess organization′s reporting mechanism to the board.
评估组织向董事会报告的机制。

15．Conduct follow-up and report on management response to regulatory body reviews.
跟踪并报告管理层对法规监管机构检查结果的落实情况。

16．Conduct follow-up and report on management response to external audit.
跟踪并报告管理层对外部审计结果的落实情况。

17．Assess the adequacy of the performance measurement system, achievement of corporate objective.
评估业绩测评系统的充分性和公司目标的实现情况。

18．Support a culture of fraud awareness and encourage the reporting of improprieties.
树立舞弊防范意识，鼓励报告不正当的行为。