Essential review for the CIA exam
Wiley CIAexcel Exam Review 2016 Focus Notes: Part 1, Internal Audit Basics helps you prepare for the Certified Internal Auditor certification exam with concise, expert review of all three exam domains. The essential points in each topic area are summarized to help you quickly refresh your memory, and practice questions allow you to gauge your level of understanding while there is still time to review. Test-taking tips and techniques help you approach the exam with confidence, and content specifications show you what to expect on exam day.
Reihe
Sprache
Verlagsort
Zielgruppe
Maße
Höhe: 216 mm
Breite: 159 mm
Dicke: 16 mm
Gewicht
ISBN-13
978-1-119-24193-5 (9781119241935)
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
Autor*in
SRV Professional Publication
Preface vii CIA Exam Study Preparation Resources ix
CIA Exam-Taking Tips and Techniques xiii
CIA Exam Content Specifications xv
Domain 1 Mandatory Guidance (35-45%) 1
Definition of Internal Auditing 1
International Standards 2
IIA's Code of Ethics 135
Domain 2 Internal Control and Risk (25-35%) 138
Types of Controls 138
Management Control Techniques 156
Internal Control and Alternative
Control Frameworks 160
Risk Vocabulary and Concepts 180
Fraud Risk Awareness 191
Risk Factors, Red Flags, and Symptoms of Fraud 193
Acts, Traits, and Profiles of
Fraud Perpetrators 204
Domain 3 Conducting Internal Audit Engagements-Audit Tools and Techniques (28-38%) 210
Data-Gathering Tools and Techniques 210
Data Analysis and Interpretation 226
Process Mapping 257
Audit and Legal Evidence 263
Appendix Sarbanes-Oxley Act of 2002 273
Title II-Auditor Independence 274
Title III-Corporate Responsibility 275
Title IV-Enhanced Financial Disclosures 277
About the Author 279
Index 281
