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内部审计职能套件

内部审计章程与计划、IIA 审计项目、舞弊风险评估、举报政策以及舞弊调查报告。

第 1 步

规划

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

    完整

    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

    标准

    Audit schedule + report with findings

  3. Risk Register Template

    标准

    Living risk register + heat map

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

    完整

    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
第 2 步

Well-Architected 评审

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

    完整

    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
第 3 步

评估

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

    完整

    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
第 4 步

响应与估算

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

    完整

    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)

    完整

    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