Cia Part I - Su 1 - Core Concepts

Front 1

Von Internen Revisoren wird erwartet, dass sie folgende Grundsätze anwenden und
aufrechterhalten:

Back 1

- Rechtschaffenheit
- Objektivität
- Vertraulichkeit
- Fachkompetenz

Front 2

Was ist der anhand von empirischen Erhebungen identifizierte, erforderliche Wissensumfang für
einen Internen Revisor?

Back 2

Common Body of Knowledge

Front 3

What does IPPF stand for?

Back 3

International Professional Practices Framework

Front 4

What does IPPF comprise?

Back 4

(1) Mandatory Guidance (including the Standards) and
(2) Strongly Recommended Guidance

Front 5

What are the Standards about?

Back 5

1) IA basic principles
2) value-added IA
3) IA performance evaluation
4) processes and operations improvement

Front 6

What do the Standards consist of?

Back 6

1) Attribute Standards
2) Performance Standards
3) Implementation Standards

Front 7

What do the Attribute Standards concern?

Back 7

characteristics of organizations and individuals providing IA services

Front 8

What do the Performance Standards describe?

Back 8

quality criteria for evaluating all IA services

Front 9

To what kind of services provided by IA do the Attribute and Performance Standards apply?

Back 9

every kind of service

Front 10

To what kind of services Final Implementation Standards have been issued?

Back 10

1) assurance
2) consulting

Front 11

What does an IA who provides an assurance service do?

Back 11

1) determines scope of the engagements
2) assesses (evaluates) the evidence
3) expresses an opinion

Front 12

What are the parties to an assurance service?

Back 12

1) process owner
2) IA
3) user of the assessment

Front 13

What are the parties to a consulting service?

Back 13

1) IA (advisor)
2) client (advisee)

Front 14

What is IA good for to evaluate and improve?

Back 14

1) effectiveness of risk management
2) control
3) governance processes

Front 15

How should engagements be performed?

Back 15

with proficiency and due professional care