Conducting Internal Audit Engagements – Audit Tools and Techniques (28-38%)

　　开展内部审计业务——审计工具和技术(28-38%)

　　A. Data Gathering (Collect and analyze data on proposed engagements):

　　资料收集(收集和分析拟审计的业务资料)：

　　1. Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area

　　审核之前的审计报告和其他相关文档，作为审计业务范围初步调查的一部分

　　2. Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area

　　编制检查清单/内部控制调查问卷，作为审计业务范围初步调查的一部分

　　3. Conduct interviews as part of a preliminary survey of the engagement area

　　进行面谈，作为审计业务范围初步调查的一部分

　　4. Use observation to gather data

　　通过观察搜集资料

　　5. Conduct engagement to assure identification of key risks and controls

　　开展审计业务，确保对关键风险和控制的识别

　　6. Sampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)

　　抽样(非统计抽样方法，统计抽样，发现抽样，统计分析技术)