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Bộ mẫu chức năng kiểm toán nội bộ

Điều lệ và kế hoạch kiểm toán nội bộ, cuộc kiểm toán theo IIA, đánh giá rủi ro gian lận, chính sách tố giác và báo cáo điều tra gian lận.

Bước 1

Lập kế hoạch

  1. Internal Audit Charter and Annual Plan Template (IIA GIAS, QAIP)

    Đầy đủ

    Mandate, conformance, independence and reporting lines, authority, scope of services, audit universe scoring, risk-based plan, capacity, coordination, Topical Requirements, QAIP, board reporting

    IIA Global Internal Audit Standards (2024); IIA Topical Requirements

  2. Internal Audit Program and Report Template

    Chuẩn

    Audit schedule + report with findings

  3. Risk Register Template

    Chuẩn

    Living risk register + heat map

  4. AML Independent Test Report Template (BSA Pillar, EU AMLR Art. 9)

    Đầy đủ

    Scope and legal basis, independence, sampling and ratings, risk assessment, governance, CDD/EDD, monitoring and SAR testing, sanctions, training, prior findings, finding register, traceability

    31 CFR 1020.210(a)(2)(ii); Directive (EU) 2015/849 Art. 8(4)(b); AMLR (EU) 2024/1624 Art. 9(2)(b); UK MLR 2017 reg. 21
Bước 2

Đánh giá Well-Architected

  1. Internal Audit Engagement Template (IIA Global Internal Audit Standards)

    Đầy đủ

    Engagement risk assessment, objectives, scope and criteria, resources, work program, results, findings with root cause, ratings, conclusion, final report, follow-up, traceability

    IIA Global Internal Audit Standards (2024); GAO Green Book 2025
Bước 3

Đánh giá tác động

  1. Fraud Risk Assessment Template (GAO Framework, UK Failure to Prevent Fraud)

    Đầy đủ

    Scope and size test, governance, scales, scheme inventory, inherent and residual scoring, anti-fraud controls, override, analytics, six principles, actions

    GAO-15-593SP Fraud Risk Framework; GAO Green Book 2025 Principle 8; ECCTA 2023 s.199
Bước 4

Phản hồi và ước tính

  1. Whistleblowing Policy Template (EU Directive 2019/1937, SOX, PIDA)

    Đầy đủ

    Who and what is covered, internal channels, external reporting, confidentiality and anonymity, non-retaliation, 7-day and 3-month timelines, investigation, SOX 301 routing, records, KPIs, country annex

    Directive (EU) 2019/1937; SOX s.301 and s.806; Exchange Act s.21F; UK PIDA 1998

  2. Fraud Investigation Report Template (Evidence, Chain of Custody, Loss)

    Đầy đủ

    Allegation and predication, mandate, investigation plan, legal checks, evidence and chain of custody, interviews, findings, loss quantification, root cause, remediation, referrals

    GAO-15-593SP Fraud Risk Framework; Directive (EU) 2019/1937; UK ECCTA 2023 s.199