| Description |
1 online resource (282 pages) |
| Series |
Wiley CIA Exam Review Series |
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Wiley CIA Exam Review Series
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| Contents |
Wiley CIA Exam Review 2013; Contents; Preface; CIA Exam Study Preparation Resources; CIA Exam-Taking Tips and Techniques; CIA Exam Content Specifi cations; DOMAIN 1 Mandatory Guidance (35-45%); 1.1 Definition of Internal Auditing; 1.2 International Standards; (a) Attribute Standards (1000 to 1322); (b) Performance Standards (2000 to 2600); 1.3 Code of Ethics; (a) Introduction to the Code of Ethics; (b) Applicability and Enforcement of the Code of Ethics; (c) Code of Ethics; 1.4 Sample Practice Questions; DOMAIN 2 Internal Control and Risk (25-35%); 2.1 Types of Controls |
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(a) Control Characteristics(b) Control Requirements; (c) Combination, Complementary, Compensating, and Contradictory Controls; (d) Control Assessment; (e) Cost/Benefit Analysis; (f) Costs versus Controls versus Convenience; (g) Controls by Dimension; (h) Specifi c Types of Controls; (i) Controls in Business Application Systems; (j) Inventory of Controls in Business Application Systems; (k) Summary of Controls; 2.2 Management Control Techniques; (a) Traditional Management Controls; (b) Contemporary Management Controls; 2.3 Internal Control and Alternative Control Frameworks |
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(a) COSO's Definition of Internal Control(b) CoCo Model in Canada; (c) Control Self-Assessment Model; (d) Cadbury Report in the United Kingdom; (e) Turnbull Model in the United Kingdom; (f) King Model in South Africa; (g) KonTraG Model in Germany; 2.4 Risk Vocabulary and Concepts; 2.5 Fraud Risk Awareness; (a) Nature of Fraud; (b) Risk Factors, Red Flags, and Symptoms of Fraud; (c) Acts and Profiles of Fraud Perpetrators; 2.6 Sample Practice Questions; DOMAIN 3 Conducting Internal Audit Engagements-Audit Tools and Techniques (28-38%); 3.1 Data-Gathering Tools and Techniques; (a) Interviews |
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(b) Questionnaires(c) Checklists; (d) Focus Groups; (e) Observations; (f) Unobtrusive Measures; (g) Anecdotal Records; (h) Nonstatistical Sampling Method; 3.2 Data Analysis and Interpretation; (a) Computerized Audit Tools and Techniques; (b) Analytical Review Techniques; 3.3 Process Mapping; (a) Process Mapping; (b) Flowcharting; 3.4 Audit and Legal Evidence; (a) Audit Evidence; (b) Legal Evidence; 3.5 Sample Practice Questions; Sample Practice Questions, Answers, and Explanations; Glossary; Index |
| Summary |
The most comprehensive Certified Internal Auditor Exam preparation guide available One exam, three volumes of preparation. Here is the best source to help you prepare for the Certified Internal Auditor (CIA) exam covering the new syllabus, effective 2013. Wiley CIA Exam Review, Volume 1: Internal Audit Activity's Role in Governance, Risk, and Control addresses topics such as international standards, internal control and risk, and internal audit engagements, including audit tools and techniques. Includes fully developed theories and concepts, as opposed to superficial outlines found in other stu |
| Notes |
Print version record |
| Form |
Electronic book
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| ISBN |
9781118515112 |
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1118515110 |
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