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Wiley CIAexcel Exam Review 2016 Focus Notes: Part 2, Internal Audit Practice

توضیحات


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