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中英对照的IIA道德准则

(2009-11-14 14:09:32)
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审计

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分类: 实务资料
英文来自于IIA网站,中文来自于:http://www.kuaijiren.com/content/11016-0.html,刘俊民译李学柔校。

 

 

Code of Ethics
Introduction
前言
The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of
internal auditing.
本协会道德准则的宗旨是促进道德文明在内部审计职业中的发展。
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve
an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
approach to uate and improve the effectiveness of risk management, control, and governance processes.
“内部审计是一项独立、客观的保证和咨询活动,其目的在于增加价值和改进组织的运作。它通过系统化
和规范化的方法,评价和改进风险管理、控制和管理过程,帮助组织实现其目标。”
A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it
is on the trust placed in its objective assurance about risk management, control, and governance.
The Institute's Code of Ethics extends beyond the definition of internal auditing to include two
essential components:
道德准则对于内部审计职业来说是必要和适当的,这是由于它是建立在一种信任的基础上的,这种基础对
风险管理、控制和管理目标提供了保证。本协会的《道德准则》是内部审计定义的发展。它由两个部分组
成:
1. Principles that are relevant to the profession and practice of internal auditing;
一般准则,同内部审计职业和实务相关的原则。
2. Rules of Conduct that describe behavior norms expected of internal auditors. These
rules are an aid to interpreting the Principles into practical applications and are intended to
guide the ethical conduct of internal auditors.
行为准则,阐述规范内部审计师行为的规则。行为准则的目标是解释实务中一般准则的应用,并为
内部审计师的行为提供指南。
The Code of Ethics together with The Institute's Professional Practices Framework and other relevant
Institute pronouncements provide guidance to internal auditors serving others. "Internal auditors"
refers to Institute members, recipients of or candidates for IIA professional certifications, and
those who provide internal auditing services within the definition of internal auditing.
本《道德准则》同本协会的《职业实务框架》及其它相关公告一起作为内部审计师为客户提供服务的指
南。这里说的“内部审计师”是指本协会的成员,国际注册内部审计师和资格报考人员,以及按内部审计
定义提供内部审计服务的人员。
Applicability and Enforcement
准则的适用性及其执行
This Code of Ethics applies to both individuals and entities that provide internal auditing services.
本《道德准则》适用于提供内部审计服务的人员和机构。
For Institute members and recipients of or candidates for IIA professional certifications,
breaches of the Code of Ethics will be uated and administered according to The Institute's
Bylaws and Administrative Guidelines. The fact that a particular conduct is not mentioned in the
Rules of Conduct does not prevent it from being unacceptable or discreditable, and therefore, the
member, certification holder, or candidate can be liable for disciplinary action.
对违反本《道德准则》的协会成员、注册内部审计师和注册内部审计师资格报考人员,将依照协会的《条
例》和《管理指南》进行评估和管理。对《行为准则》中没有提到的某些不能接受或有损信誉的行为,本
协会成员、注册内部审计师和注册内部审计师资格报考人员也应服从处分。
Principles
一般准则
Internal auditors are expected to apply and uphold the following principles:
内部审计师应遵守并坚持以下原则:
· Integrity
The integrity of internal auditors establishes trust and thus provides the basis for reliance on their
judgment.
诚实。
诚实是内部审计师建立信任,使人信赖他们的判断的基础。
· Objectivity
Internal auditors exhibit the highest level of professional objectivity in gathering, uating, and
communicating information about the activity or process being examined. Internal auditors make a
balanced assessment of all the relevant circumstances and are not unduly influenced by their own
interests or by others in forming judgments
客观。
内部审计师在收集、评价和报告所检查的活动或过程的有关信息时,应坚持高度的职业客观性。内部审计
师依靠对全部相关事实的评价形成判断,不受他们个人利益或其他方面不正当的影响。
· Confidentiality
Internal auditors respect the value and ownership of information they receive and do not disclose
information without appropriate authority unless there is a legal or professional obligation to do
so.
保密。
内部审计师重视信息的价值和所有权、法律或职业责任要求,除非有适当的授权,不能泄露他们获取的信
息。
· Competency
Internal auditors apply the knowledge, skills, and experience needed in the performance of internal
auditing services.
胜任。
内部审计师运用执行内部审计服务所要求的知识、技能和经验。
Rules of Conduct
行为准则
1. Integrity
诚实
Internal auditors:
内部审计师
1.1. Shall perform their work with honesty, diligence, and responsibility.
应诚实地、勤奋地和富有责任感地执行他们的工作。
1.2. Shall observe the law and make disclosures expected by the law and the profession.
应遵守法律并依据法律和职业要求进行披露。
1.3. Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to
the profession of internal auditing or to the organization.
不应有意参与任何违法活动或从事有损内部审计职业或其组织声誉的活动。
1.4. Shall respect and contribute to the legitimate and ethical objectives of the organization.
应对该组织的法律和道德目标给予尊重并作出贡献。
2. Objectivity
客观
Internal auditors:
内部审计师:
2.1. Shall not participate in any activity or relationship that may impair or be presumed to impair
their unbiased assessment. This participation includes those activities or relationships that may be
in conflict with the interests of the organization.
不能参与那些损害或推定会损害他们公正评价的任何活动或关系。不能参与那些与该组织利益有冲突的活
动或关系。
2.2 Shall not accept anything that may impair or be presumed to impair their professional judgment.
不能接受损害或推定会损害他们职业判断的任何物品。
2.3 Shall disclose all material facts known to them that, if not disclosed, may distort the reporting
of activities under review.
应披露他们了解到的,如果不披露,可能导致对被查活动报告的误解的全部重要事实。
3. Confidentiality
保密
Internal auditors:
内部审计师:
3.1 Shall be prudent in the use and protection of information acquired in the course of their duties.
应慎重使用和保护他们在执行任务中所获取的信息。
3.2 Shall not use information for any personal gain or in any manner that would be contrary to the
law or detrimental to the legitimate and ethical objectives of the organization.
不能将信息用来谋取任何私人利益,也不能以任何方式滥用于违法或有悖于组织法律和道德的目的。
4. Competency
胜任
Internal auditors:
内部审计师:
4.1. Shall engage only in those services for which they have the necessary knowledge, skills, and
experience.
应努力保证具有为完成委托所必须的知识、技能和经验。
4.2 Shall perform internal auditing services in accordance with the International Standards for the
Professional Practice of Internal Auditing.
应遵循《内部审计职业实务准则》,开展内部审计服务。
4.3 Shall continually improve their proficiency and the effectiveness and quality of their services.
应不断努力提高专业熟练程度,改进服务质量和效果。
Adopted by The IIA Board of Directors, June 17, 2000
Copyright © 2000 by The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs,
Florida 32701-4201.
Permission is hereby given to duplicate and translate this Code provided no substantive changes are
made.
中译文转自:http://www.kuaijiren.com/content/11016-0.html,刘俊民译李学柔校。

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