Convenient, portable study tools for the 2023 Part 2 CIA exam
Wiley CIA Exam Review 2023 Focus Notes, Part 2: Practice of Internal Auditing offer practical and hands-on flashcard-style notes on the second part of the challenging Certified Internal Auditor (CIA) exam.
Perfect for targeted review sessions focused on essential, core concepts covered on Practice of Internal Auditing, the 2023 Focus Notes include:
Managing the Internal Audit Activity
Planning the Engagement
Performing the Engagement
Communicating Engagement Results and Monitoring Progress
Created for motivated CIA candidates sitting for Part 2 in 2023, Wiley CIA Exam Review 2023 Focus Notes, Part 2: Practice of Internal Auditing are the proven solution for testing your knowledge in quick study sessions leading up to exam day.
Reihe
Sprache
Verlagsort
Zielgruppe
Maße
Höhe: 213 mm
Breite: 142 mm
Dicke: 33 mm
Gewicht
ISBN-13
978-1-119-98892-2 (9781119988922)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
S. RAO VALLABHANENI is an educator, author, publisher, consultant, and practitioner in business with more than thirty years of management and teaching experience in auditing, accounting, manufacturing, and IT consulting in both public and private sectors. He is the author of more than sixty trade books, study guides, review guides, monographs, audit guides, and articles in auditing and IT. He holds twenty-four professional certifications in business management in Accounting, Auditing, Finance, Information Technology, Manufacturing, Quality, and Human Resource fields.
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SRV Professional Publication
Preface ix
CIA Exam Content Syllabus and Specifications xi
CIA Exam-Taking Tips xviii
Professional Standards 1
Performance Standards 2
Domain 1: Managing the Internal Audit Activity (20%) 26
Internal Audit Operations 27
Risk-Based Internal Audit Plan 39
Assurance Engagements 51
Consulting Engagements 285
Coordination between Internal Auditors and Others 341
Communicating and Reporting 357
Domain 2: Planning the Engagement (20%) 366
Objectives and Scope of Audit Engagement 367
Risk Assessment for Auditable Areas 375
Engagement Work Program 391
Audit Resources for Audit Engagements398
Domain 3: Performing the Engagement (40%) 400
Information-Gathering Tools and Techniques 401
Sampling Methods and Statistical Analysis 417
Data Analysis and Evaluation Techniques 470
Audit Analytics 503
Audit and Legal Evidence 549
Audit Workpapers 556
Engagement Supervision 561
Domain 4: Communicating Results and Monitoring Progress (20%) 565
Communication Quality and Elements 566
Audit Reporting Process 587
Residual Risk and Risk Acceptance 592
Monitoring Audit Progress 598
Appendix Risks to Internal Audit Activity 603
The IIA's Three-Lines-of-Defense Model 611
Audit Metrics and Key Performance Indicators 616
Characteristics of Effective Auditors and Audit Function 622
Sarbanes-Oxley Act of 2002 636
About the Author 649
Index 651
