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Wiley CIAexcel Exam Review 2017 Focus Notes, Part 3: Internal Audit Knowledge Elements

ISBN: 978-1-119-43887-8
792 pages
July 2017
Wiley CIAexcel Exam Review 2017 Focus Notes, Part 3: Internal Audit Knowledge Elements (111943887X) cover image

Description

Reinforce, review, recap—anywhere you like.

Study for the three parts of the CIA Exam no matter where you are with each of the three Focus Notes volumes. Wiley CIAexcel Exam Review 2017 Focus Notes reviews important strategies, basic skills, and concepts—so you can pass the CIA Exam your first time out. Its portable, spiral-bound, flashcard format helps you study on the go with hundreds of outlines, summarized concepts, and techniques designed to hone your CIA Exam knowledge.

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Table of Contents

Preface xiii

CIA Exam Study Preparation Resources xv

CIA Exam-Taking Tips and Techniques xix

CIA Exam Content Specifi cations 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 235Team Building 242

Negotiation and Confl ict 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

Identifi cation 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-Profi t 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

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Author Information

S. RAO VALLABHANENI is an educator, author, publisher, consultant, and practitioner in business with more than thirty years of management and teaching experience in auditing, accounting, manufacturing, and IT consulting in both public and private sectors. He is the author of more than sixty trade books, study guides, review guides, monographs, audit guides, and articles in auditing and IT. He holds twenty-four professional certifications in business management in Accounting, Auditing, Finance, Information Technology, Manufacturing, Quality, and Human Resource fields.

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