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(CIA)

(1)
(2)

(staff)
(line)

IIA(Standards
for the Professional Practice of
Internal Auditing)

?
?
?
?
?
?
?

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11

(function)
(liability)

12

()

()

()

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14

9
9
9
9
9
9

( Code of Ethics)

(Curiosity)
(Persistence)
(Constructive Approach)
(Cooperative)
(Negotiator)
(Communicator)

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17

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(CIA)

(CPA)

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( CIA)

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( CIA)

--: www.iia.org.tw

(The Internal
Audit Activity's Role in Governance, Risk, and
Control)125

(15%~25%)
Level P
(1525%) Level P
(10-20%) Level P
(0-10%) Level P
(15-25%)
(15-25%) Level P

(Conducting the Internal


Audit Engagement)125

(25-35%) Level P
25-35Level P
(5-15) Level P
(5-15%)
(15-25%)

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22

(CIA)

(CIA)

(Business Analysis and


Information Technology)125

(15-25%)
15-25%
(10-20%)
(5-15%) Level A
(IT) (30-40%)() Level
A
23

(Business Management Skills)


125

20-30% Level A
(15-25%) Level A
(20-30%) Level A
(20-30%) Level A
(5-15%) Level A

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(No,
)

(No,)

(No,)

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(
)

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