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Ifaci certification referentiel professionnel de laudit interne 2020 vfin

IFACI CERTIFICATION INTERNAL AUDIT PROFESSIONAL FRAMEWORK RÉFÉRENTIEL PROFESSIONNEL DE I ? AUDIT INTERNE VERSION CCONTENTS CONTENU CTABLE OF CONTENTS TABLE DES MATIÈRES INTRODUCTION INTRODUCTION PRESENTATION OF THE FRAMEWORK PRÉSENTATION DU RÉFÉRENTIEL PROFESSIONAL REQUIREMENTS EXIGENCES PROFESSIONNELLES GLOSSARY GLOSSAIRE CERTIFICATION PROCESS PROCESSUS DE CERTIFICATION THANKS IFACI Certi ?cation is grateful to all those who have contributed to the various development stages of this Framework which is based on the IIA's International Professional Practices Framework for Internal Auditing The members of the validation committee by their individual contribution do not commit their organization REMERCIEMENTS IFACI Certi ?cation est reconnaissant à tous ceux qui ont contribué aux di ?érentes étapes de l ? élaboration de ce Référentiel qui est fondé sur le Cadre des pratiques professionnelles internationales pour l'audit interne de l'IIA Les membres du comité de validation par leur contribution individuelle n ? engagent pas leur organisation André-Paul Bahuon Administrateur indépendant Président de Creatis Group Odile de Damas-Nottin Directeur Audit et Contrôle Interne Total Rodolphe Garnier Group Internal Audit and Internal Control Vice President Valeo Danièle Lamarque Présidente du comité du contrôle de la qualité des audits Cour des comptes européenne Sébastien Lepers Conseiller référendaire Cour des comptes Jacques Matillon Directeur général Bureau Veritas Certi ?cation Sian Williams Director Group Audit Control Risk Management Orange CINTRODUCTION CINTRODUCTION FOREWORD The structure of the RPAI framework featured here includes ? The certi ?ed characteristics General Requirements ? The characteristics ? details Detailed Requirements OBJECTIVES Based on the work carried out and the samples studied the Certi ?cation IFACI insures the respect of the conducting of internal auditing activities according to the requirements of the current Internal Auditing Professional Framework RPAI that ? s based on the Professional International Guidelines of internal auditing This certi ?cation meets the expectations of internal audit services ? users It gives stakeholders insurance when it comes to the quality of the services provided It is also a tool for the continuous improvement of internal audit practices through the obligation to remain compliant with the standards SCOPE This certi ?cation only applies to internal audit activities and in no way guarantees that the organization in which it is carried out has an e ?ective control process that its risks are adequately covered or that it has put in place a corporate governance process that is regulated according to the best existing practices It is therefore necessary to assess compliance of the requirements of this framework all while keeping in mind the context and the culture control risk etc in which the internal audit is positioned Therefore it must not be sanctioned or held responsible for any of the organization ? s dysfunctions or weaknesses that are outside of its scope of intervention and responsibilities INTRODUCTION PREAMBULE La structure du référentiel RPAI présenté ici comprend ? les caractéristiques certi ?ées Exigences Générales ? le détail des caractéristiques Exigences Détaillées OBJECTIFS La Certi ?cation IFACI sur la base des travaux réalisés et des échantillons étudiés donne une assurance sur le respect de la