The definitive Certified Internal Auditor Exam preparation guide
Designed to help you rigorously and thoroughly prepare for the Certified Internal Auditor (CIA) Exam, Wiley CIA Exam Review 2014 Part 2, Internal Audit Practice covers the key topics on Part II of the exam. These include conducting engagements; carrying out specific engagements; monitoring engagement outcomes; fraud knowledge elements; and engagement tools.
* Features a full exploration of theory and concepts
* Prepares students to properly understand the weight given to topics on the exam and react accordingly
* Includes indications of the level of difficulty for each topic in order to properly manage study time and focus areas
* Offers comprehensive coverage of exam material along with a glossary of applicable terminology
Expert author S. Rao Vallabhaneni puts his twenty-five years of internal auditing and accounting management experience to work to bring you the definitive resource to help you prepare for the CIA Exam.
Reihe
Auflage
Sprache
Verlagsort
Zielgruppe
Für die Erwachsenenbildung
Für Beruf und Forschung
Editions-Typ
Maße
Höhe: 25 cm
Breite: 15 cm
Dicke: 1.5 cm
Gewicht
ISBN-13
978-1-118-89355-5 (9781118893555)
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.
Preface vii
CIA Exam Study Preparation Resources xi
CIA Exam-Taking Tips and Techniques xiii
CIA Exam Content Specifications xv
Domain 1 Managing the Internal Audit Function 1
1.1 Strategic Role of Internal Audit 1
1.2 Operational Role of Internal Audit 25
1.3 Risk-Based Internal Audit Plan 302
1.4 Sample Practice Questions 316
Domain 2 Managing Individual Engagements 323
2.1 Plan Engagements 323
2.2 Supervise Engagements 347
2.3 Communicate Engagement Results 361
2.4 Monitor Engagement Outcomes 382
2.5 Sample Practice Questions 385
Domain 3 Fraud Risks and Controls 391
3.1 Types of Fraud 391
3.2 Controls to Prevent or Detect Fraud 394
3.3 Audit Tests to Detect Fraud 396
3.4 Integrating Analytical Relationships to Detect Fraud 405
3.5 Interrogation or Investigative Techniques 415
3.6 Forensic Auditing 423
3.7 Use of Computers in Analyzing Data for Fraud and Crime 427
3.8 Sample Practice Questions 436
Sample Practice Questions, Answers, and Explanations 439
Glossary 469
Index 495
