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 1, Internal Audit Basics covers the key topics on Part I of the exam. These include compliance with the IIA's attribute standards; establishing a risk-based plan to determine the priorities of internal audit activity; the internal audit activity's role in organizational governance; performing other internal audit roles and responsibilities; governance, risk, and control knowledge elements; and audit engagement planning.
* 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
978-1-118-89378-4 (9781118893784)
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 Mandatory Guidance 1
1.1 Definition of Internal Auditing 1
1.2 International Standards 1
1.3 Code of Ethics 67
1.4 Sample Practice Questions 70
Domain 2 Internal Control and Risk 75
2.1 Types of Controls 75
2.2 Management Control Techniques 104
2.3 Internal Control and Alternative Control Frameworks 107
2.4 Risk Vocabulary and Concepts 120
2.5 Fraud Risk Awareness 125
2.6 Sample Practice Questions 139
Domain 3 Conducting Internal Audit Engagements 141
3.1 Data-Gathering Tools and Techniques 141
3.2 Data Analysis and Interpretation 170
3.3 Process Mapping 189
3.4 Audit and Legal Evidence 193
3.5 Sample Practice Questions 201
Sample Practice Questions, Answers and Explanations 207
Glossary 231
Index 253
