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More About This Title Wiley CIAexcel Exam Review 2015 Focus Notes: Part3, Internal Audit Knowledge Elements
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Wiley CIAexcel Exam Review 2015Focus Notes, Part 3 provides a concise distillation of the vast amount of material covered on Part 3 of the CIA exam. With an overall focus on Internal Audit Knowledge Elements, this book gives you a simple, complete breakdown of the essential information you need to know. The information is presented in a clear, easy-to-read style, and organized for easy navigation so you can study anytime, anywhere. Polish up your skills and top off your understanding as you quickly run through the key points tested on the exam, and discover any areas that may be in need of further review. Learn where you're strong and where you're weak, so you can target your study time efficiently to give yourself the very best chance of passing the first time around.
The Certified Internal Auditor exam is intended to measure the knowledge, skills, and competencies required in the field. As such, it covers a tremendous amount of material and demands a high level of commitment. This study guide helps you organize your thoughts, understand your level of knowledge, and get to where you need to be for exam day. Review a concise breakdown of Part 3 of the CIA examMaster the key knowledge, skills, and abilitiesTest your understanding to uncover your weak pointsGain a comprehensive understanding of the internal auditing profession
The CIA exam tests your awareness, understanding, and proficiency of the myriad concepts, tasks, practices, and duties an internal auditor must master. The Wiley CIAexcel Exam Review 2015Focus Notes, Part 3 is an invaluable companion for the savvy CIA exam candidate.
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Preface xiii
CIA Exam Study Preparation Resources xv
CIA Exam-Taking Tips and Techniques xix
CIA Exam Content Specifications xxi
Domain 1 Governance and Business Ethics (5–15%) 1
Corporate/Organizational Governance Principles 1
Roles and Responsibilities of the Audit Committee 17
Business Ethics 18
Corporate Social Responsibility 29
Domain 2 Risk Management (10–20%) 34
Corporate Risk Management 34
Enterprise Risk Management 37
Domain 3 Organizational Structures, Business Processes, and Risks (15–25%) 40
Risk/Control Implications of Different Organizational Structures 40
Types of Organizational Structures 41
Schemes in Various Business Cycles 51
Business Process Analysis 65
Business Process Reengineering and Business Process Improvement 67
Benchmarking 68
Production Process Flows 69
Design of Performance Measurement Systems 70
Performance 71
Productivity 72
Components of Productivity Measurement 73
Criteria for Productivity Improvement 73
Balanced Scorecard System 76
Inventory Management Techniques and Concepts 78
Electronic Data Systems 104
Business Development Life Cycles 112
International Organization for Standardization Framework 115
Outsourcing Business Processes 123
Domain 4 COMMUNICATION (5–10%) 132
Communication Skills 132
Stakeholder Relationships 140
Domain 5 Management and Leadership Principles (10–20%) 150
Strategic Management 150
Strategic Planning Process 153
Global Analytical Techniques 155
Porter’s Competitive Strategies 159
Industry Environments 163
Evolution of Global Markets 166
Strategic Decisions 167
Portfolio Techniques of Competitive Analysis 169
Forecasting 172
Quality Management 176
Decision Analysis 195
Decision Making 204
Organizational Behavior 215
Group Dynamics 221
Human Resource Management 226
Risk/Control Implications of Different Leadership Styles 233
Management Skills 235
Team Building 242
Negotiation and Conflict Management 251
Project Management and Change Management 263
Change Management Techniques 271
Domain 6 INFORMATION TECHNOLOGY AND BUSINESS CONTINUITY (15–25 275
Security 275
System Security 282
Firewalls 293
Routers 304
Sensors 307
Hardware and Software Guards 308
Demilitarized Zones 311
Information Protection 313
Identification and Authentication 333
Encryption 347
Application Development 366
System Infrastructure 412
Database Systems 427
Cloud Computing Systems 435
Functional Areas of Information Technology Operations 444
Enterprise-Wide Resource Planning System, Customer-Relationship Management System, and Software Licensing and Piracy Management 453
Data and Network Communications and Connections 463
Business Continuity 531
Domain 7 Financial Management (13–23%) 559
Financial Accounting and Finance: Basic Concepts of Financial Accounting 559
Intermediate Concepts of Financial Accounting 565
Advanced Concepts of Financial Accounting 571
Financial Statement Analysis 584
Types of Debt and Equity 590
Financial Instruments 596
Cash Management 599
Valuation Models 613
Capital Budgeting 621
Cost of Capital Evaluation 629
Taxation Schemes 638
Mergers, Acquisitions, and Divestitures 640
Managerial Accounting: General Concepts 647
Costing Systems 648
Cost Concepts 656
Relevant Costs 668
Cost-Volume-Profit Analysis 669
Transfer Pricing 676
Responsibility Accounting 679
Operating Budgets 681
Domain 8 Global Business Environment (0–10%) 687
Economic/Financial Environments 687
Cultural/Political Environments 703
Legal and Economic Concepts 713
Impact of Government Legislation and Regulation on Business 718
Appendix Sarbanes-Oxley Act of 2002 735
Title II—Auditor Independence 736
Title III—Corporate Responsibility 737
Title IV—Enhanced Financial Disclosures 739
About the Author 741
Index 743
