1. Establish policies to promote objectivity

　　制定政策以增进客观性

　　2. Assess individual objectivity

　　评估个人的客观性

　　3. Maintain individual objectivity

　　保持个人的客观性

　　4. Recognize and mitigate impairments to independence and objectivity

　　识别并减轻对独立性和客观性的损害

　　3. Determine if the required knowledge, skills, and competencies are available

　　确定是否具备必要的知识、技能和胜任能力

　　a. Understand the knowledge, skills, and competencies that an internal auditor needs to possess

　　理解内部审计师需要具备的知识、技能和胜任能力

　　b. Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity

　　识别履行内部审计职责所必需的知识、技能和胜任能力

　　4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity

　　开发和/或取得内部审计部门整体所需的知识、技能和胜任能力

　　5. Exercise due professional care

　　运用应有的职业审慎

　　6. Promote continuing professional development

　　促进持续专业发展

　　a. Develop and implement a plan for continuing professional development for internal audit staff

　　为内部审计人员制定并实施持续专业发展计划

　　b. Enhance individual competency through continuing professional development

　　通过持续专业发展提高个人能力

　　7. Promote quality assurance and improvement of the internal audit activity

　　促进内部审计活动的质量保证与改进

　　a. Monitor the effectiveness of the quality assurance and improvement program

　　监督质量保证与改进程序的效果

　　b. Report the results of the quality assurance and improvement program to the board or other governing body

　　将质量保证与改进程序的结果报告给董事会或其他治理机构

　　c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity

　　实施质量保证程序并建议改善内部审计业绩