B. Conduct Specific Engagements (25 - 35 percent) (Proficiency Level) 实施具体审计业务 (25 - 35 %)(要求熟练掌握)
1. Conduct assurance engagements. 实施保证业务: a. Fraud investigation. 舞弊调查。 1) Determine appropriate parties to be involved with investiagion 确定调查的适当对象; 2) Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis) 证实舞弊事实和程度(如,面谈、讯问和数据分析); 3) Report outcomes to apprpriate parties 向适当方面报告结果; 4) Complete a process review to improve controls to prevent fraud and recommend changes 对过程进行检查以改善预防舞弊的控制,并提出改进建议。 b. Risk and control self-assessment 风险和控制自我评价。 1) Facilitated approach 促进方法 (a) Client-facilitated 审计业务客户自我促进 (b) Audit-facilitated 审计促进 2) Questionnaire approach 调查问卷方法 3) Self-certification approach 自我认证方法 c. Audits of third parties. 第三方的审计。 d. Quality audit engagements. 质量审计业务。 e. Due diligence audit engagements. 尽职调查审计业务。 f. Security audit engagements. 安全审计业务。 g. Privacy audit engagements. 保密审计业务。 h. Performance (key performance indicators) audit engagements 绩效(主要绩效指标)审计业务 i. Operational (efficiency and effectiveness) audit engagements 经营(效率和效果)审计业务 j. Financial audit engagements. 财务审计业务。 k. Information technology (IT) audit engagements. 信息技术 (IT) 审计业务。 1) Operating systems 操作系统 (a) Mainframe 大型机 (b) Workstations 工作站 (c) Server 服务器 2) Application development 应用软件开发 (a) Application authentication 应用软件认证 (b) Systems development methodology 系统开发方法学 (c) Change control 变动控制 (d) End user computing 终端用户计算 3) Data and network communications 数据和网络通讯 4) Voice communications 语音通讯 5) System security (e.g., firewalls, access control) 系统安全(如,防火墙、访问控制) 6) Contingency planning 应急计划 7) Databases 数据库 8) Data center operations 数据中心运行 9) Web infrastructure Web基础设施 10) Software licensing 软件许可 11) Electronic funds transfer (EFT) and Electronic data interchange (EDI) 电子资金转帐 12) e-Commerce 电子商务 13) Information protection (e.g., viruses, privacy)