Wiley CIAexcel Exam Review 2014 Focus Notes : Part 2, Internal Audit Practice.
The Wiley CIA Exam Review Focus Notes are developed for each of the three parts of the Certified Internal Auditor (CIA) exam sponsored by the Institute of Internal Auditors (IIA). The purpose of the focus notes is to digest and assimilate the vast amounts of knowledge, skills, and abilities (KSAs) t...
| Κύριος συγγραφέας: | |
|---|---|
| Μορφή: | Ηλ. βιβλίο |
| Γλώσσα: | English |
| Έκδοση: |
Hoboken :
Wiley,
2014.
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| Έκδοση: | 3rd ed. |
| Σειρά: | Wiley CIA Exam Review Series.
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| Θέματα: | |
| Διαθέσιμο Online: | Full Text via HEAL-Link |
Πίνακας περιεχομένων:
- Wiley CIAexcel Exam Review Focus Notes 2014: Part 2: Internal Audit Practice; Copyright; Contents; Preface; CIA Exam Study Preparation Resources; CIA Exam-Taking Tips and Techniques; CIA Exam Content Specifications; Domain 1: Managing the Internal Audit Function (40-50%); Strategic Role of Internal Audit; Managing the Internal Audit Department; Internal Audit Charter; Mission or Purpose of the IA Department; Authority; Responsibility; Nature of Work; Auditor's Role in Quarterly Financial Reporting, Disclosures, and Management Certifications; Auditing the Financial Reporting Process.
- Control CriteriaCorporate Governance Definition; Corporate Governance Principles and Issues; Role of the Internal Audit Activity and Internal Auditor in the Ethical Culture of an Organization; Role of Corporate Code of Ethics; Conflict of Interest; Factors Influencing Ethical Standards; Options for Facilitating Ethical Behavior; Monitoring Compliance with the Code of Conduct; Fraud in Financial Reporting; Example of the Content of a Code of Conduct; Integrating Ethical Standards in Complex Situations; IIA Standards Applicable to Strategic Role of Internal Audit.
- Direct Interaction with the BoardManaging the Internal Audit Activity; Communication and Approval; Policies and Procedures; Nature of Work; Governance; Coordination; Risk Management; Control; Operational Role of Internal Audit; Planning; Risk Models/Risk Analysis; Audit Plan; Audit Assignment; Activity Reports; Policies and Procedures; Audit Manual; Staff Meetings; Audit Reports; Follow-Up; Personnel Management and Development; External Auditors; Quality Assurance; Postaudit Quality Review; Assurance Audit Engagements; Quality Audit Engagements; Due Diligence Audit Engagements.
- Security Audit EngagementsPrivacy Audit Engagements; Performance Audit Engagements; Operational Audit Engagements; Financial Audit Engagements; Information Technology Audit Engagements; Compliance Audit Engagements; Consulting Engagements; IIA Standards Applicable to Operational Role of Internal Audit; Control; Quality Assurance and Improvement Program; External Assessments; Risk-Based Internal Audit Plan; Managing the Internal Audit Activity; Audit Risk Factors; Approaches to Risk Assessment; IIA Standards Applicable to Risk-Based Internal Audit Plan; Planning.
- Domain 2: Managing Individual Engagements (40-50%)Plan Engagements; Audit Process; Audit Planning; Analytical Reviews; Planning Materiality; Types of Errors; Audit Work Program; Audit Procedures; Planning the Audit Work; IIA Standards Applicable to Plan Engagements; Engagement Planning; Using a Top-Down, Risk-Based Approach to Identify the Controls to Be Assessed in an Internal Audit Engagement; Planning Considerations; Engagement Objectives; Establishing Engagement Objectives; Risk Assessment in Engagement Planning; Engagement Scope; Resource Management; Engagement Resource Allocation.
