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More About This Title Wiley CIAexcel Exam Review 2014 Focus Notes: Part1, Internal Audit Basics
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Study for the CIA Exam to develop mastery of the knowledge, skills, and abilities you'll be tested on with Wiley CIA Exam Review 2014 Focus Notes, Part 1. Developed to be a precise, easy-to-use resource, this study guide covers Internal Audit Basics and is organized in the same manner as the Wiley CIA Exam Review topics. Use the portable, spiral-bound, flashcard format to study anywhere you go and to quickly and efficiently grasp the vast knowledge base associated with the exam.
Expert author S. Rao Vallabhaneni puts his twenty-five years of internal auditing and accounting management experience to work to bring you hundreds of outlines, summarized concepts, and useful techniques to help hone your CIA Exam knowledge and pass the test your first time out.
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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
