{"id":15538,"date":"2023-07-24T13:52:12","date_gmt":"2023-07-24T10:22:12","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/%e7%ae%a1%e7%90%86%e4%bd%93%e7%b3%bb%e5%ae%a1%e6%a0%b8%e6%a0%87%e5%87%862110\/"},"modified":"2025-08-19T17:18:10","modified_gmt":"2025-08-19T12:48:10","slug":"%e7%ae%a1%e7%90%86%e4%bd%93%e7%b3%bb%e5%ae%a1%e6%a0%b8%e6%a0%87%e5%87%862110","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/zh-hans\/%e7%ae%a1%e7%90%86%e4%bd%93%e7%b3%bb%e5%ae%a1%e6%a0%b8%e6%a0%87%e5%87%862110\/","title":{"rendered":"\u7ba1\u7406\u4f53\u7cfb\u5ba1\u6838\u6807\u51c62110"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”.vc_custom_1755607678851{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/زیر-متن_prev_ui.png?id=13983) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}”]<\/p>\n

管理体<\/strong>系审核标准<\/strong>2110<\/strong><\/h3>\n
标准2110管理体系审核中，内部审核活动为了改进管理体系流程，必须在下列情况下提供适当的<\/a>评价和建议：<\/p>\n
战略和运营决策。<\/p>\n
监督风险管控。<\/p>\n
在组织中促进适当的职业价值观和行为。<\/p>\n
确保组织绩效的问责制和有效管理。<\/p>\n
向组织相关单位通报风险和控制信息。<\/p>\n
协调内部和外部审计委员会与其他保证和管理服务提供商之间的活动和信息<\/p>\n
修订后的标准自2017<\/strong>年1月1<\/strong>日起施行<\/strong><\/strong><\/p>\n
开始<\/strong><\/h4>\n
为了实施这一标准，内部审计经理和内部审计师首先要清楚地了解治理的概念和典型治理流程的特征。<\/p>\n
他们应该牢记内部审计专业实践国际标准术语表中规定的治理的官方定义。<\/p>\n
并采用全球公认的框架和管理模式（例如框架<\/p>\n
Kozo 或 ISO 31000）。<\/p>\n
根据组织类型和不同国家的法律，管理框架、模式及其要求有所不同。<\/p>\n
这就是组织设计和实施有效管理原则的方式<\/p>\n
它取决于规模、复杂性、生命周期、成熟度、利益相关者结构以及管理组织的法律要求等因素。<\/p>\n
内部审计经理评估管理并向管理层提供建议的方法因组织使用的框架或模型而异。<\/p>\n
之后，内部审计经理思考现有的内部审计计划是否包括组织的管理流程。<\/p>\n
它是否考虑其风险？<\/p>\n
领导力不是一套独立的流程和结构，但风险管理和控制领导力具有内在联系。<\/p>\n
例如，有效的领导活动在制定战略时会考虑风险，风险管理也依赖于有效的领导。<\/p>\n
（例如，高级管理层的行为信息、风险承受能力水平、可接受的风险范围、风险管理的文化和监控）。<\/p>\n
同样，有效的管理依赖于内部控制并向董事会通报控制的有效性。<\/p>\n
内部审计经理可以审阅董事会的职权和职责、审计委员会章程、会议议程和会议记录。<\/p>\n
了解董事会在组织管理中的作用，特别是与<\/a>战略和执行决策相关的作用。<\/p>\n
此外，内部审计经理还与在组织管理中发挥关键作用的人员进行交谈。<\/p>\n
（例如，董事会主席、政府公司中选举或任命的最高官员、首席道德体系经理、人力资源经理、独立审计师、首席合规官、首席风险经理等）<\/p>\n
更清楚地了解组织的具体流程和现有的保证活动。<\/p>\n
法律要求管辖组织，内部审计经理可能有必要审查任何管理问题。这是由监管机构决定的。<\/p>\n
领导力知识基于与董事会和高级管理人员就以下内容进行的讨论：<\/p>\n
定义组织内的领导力和领导过程的性质。<\/p>\n
2110标准要求。<\/p>\n
内部审计部门的作用。<\/p>\n
适用于整体内部审计方法和计划的任何可以提高标准合规性的变更。<\/p>\n
[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"
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