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Wiley CIAexcel Exam Review Focus Notes 2017, Part 2: Internal Audit Practice

Wiley CIAexcel Exam Review Focus Notes 2017, Part 2: Internal Audit Practice

S. Rao Vallabhaneni

ISBN: 978-1-119-43914-1

Jul 2017

352 pages

Select type: Paperback


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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.

Preface vii

CIA Exam Study Preparation Resources ix

CIA Exam-Taking Tips and Techniques xiii

CIA Exam Content Specifi cations xv

Domain 1 Managing the Internal Audit Function (40–50%) 1

Strategic Role of Internal Audit 1

IIA Standards Applicable to Strategic Role of Internal Audit 32

Operational Role of Internal Audit 64

IIA Standards Applicable to Operational Role of Internal Audit 127

Quality Assurance and Improvement Program 137

Risk-Based Internal Audit Plan 160

IIA Standards Applicable to Risk-Based Internal Audit Plan 180

Domain 2 Managing Individual Engagements (40–50%) 206

Plan Engagements 206

IIA Standards Applicable to Plan Engagements 214

Supervise Engagements 233

IIA Standards Applicable to Supervise Engagements 237

Communicate Engagement Results 257

IIA Standards Applicable to Communicate Engagement Results 267

Monitor Engagement Outcomes 291

IIA Standards Applicable to Monitor Engagement Outcomes 292

Domain 3 Fraud Risks and Controls (5–15%) 297

Types of Fraud 297

Integrating Analytical Relationships to Detect Fraud 305

Interrogation or Investigative Techniques 306

Forensic Auditing 313

Use of Computers in Analyzing Data for Fraud and Crime 314

Appendix Sarbanes-Oxley Act of 2002 317

Title II—Auditor Independence 318

Title III—Corporate Responsibility 319

Title IV—Enhanced Financial Disclosures 321

About the Author 323

Index 325