Get effective and efficient instruction on all CIA internal auditing exam competencies in 2021Updated for 2021, the Wiley CIA Exam Review 2021, Part 1 Essentials of Internal Auditing offers readers a comprehensive overview of the internal auditing process as set out by the Institute of Internal Auditors. The Exam Review covers the six domains tested by the Certified Internal Auditor exam, including:* The foundations of internal auditing* Independence and objectivity* Proficiency and due professional care* Quality assurance and improvement programs* Governance, risk management, and control*…mehr
Get effective and efficient instruction on all CIA internal auditing exam competencies in 2021Updated for 2021, the Wiley CIA Exam Review 2021, Part 1 Essentials of Internal Auditing offers readers a comprehensive overview of the internal auditing process as set out by the Institute of Internal Auditors. The Exam Review covers the six domains tested by the Certified Internal Auditor exam, including:* The foundations of internal auditing* Independence and objectivity* Proficiency and due professional care* Quality assurance and improvement programs* Governance, risk management, and control* Fraud risksThe Wiley CIA Exam Review 2021, Part 1 Essentials of Internal Auditing is a perfect resource for candidates preparing for the CIA exam. It provides an accessible and efficient learning experience for students regardless of their current level of proficiency.
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Inhaltsangabe
Preface ixCIA Exam Content Syllabus and Specifications xiiiCIA Exam-Taking Tips xviiProfessional Standards 1i.1 New IPPF Defined 2i.2 Introduction to the IIA's Standards 2i.3 IIA's International Standards 4Domain 1 Foundations of Internal Auditing 571.1 Mission of Internal Audit 571.2 Definition of Internal Auditing 581.3 Core Principles 601.4 Internal Audit Charter 631.5 Types of Audit Services 661.6 IIA's Code of Ethics 671.7 Roles and Responsibilities of Management 691.8 Sample Practice Questions 72Domain 2 Independence and Objectivity 752.1 Independence Defined 752.2 Factors Threatening and Supporting Independence 772.3 Objectivity Defined 812.4 Factors Threatening and Supporting Objectivity 822.5 Policies to Promote Objectivity 872.6 Sample Practice Questions 89Domain 3 Proficiency and Due Professional Care 913.1 Proficiency and Competency Defined 913.2 Due Professional Care Defined 933.3 Continuing Professional Development 943.4 Professional Judgment and Competence 953.5 Competency Levels for Internal Auditors 963.6 Sample Practice Questions 104Domain 4 Quality Assurance and Improvement Program 1074.1 Required Elements 1074.2 Reporting Requirements 1104.3 Conformance versus Nonconformance 1114.4 TQM in Internal Audit Operations 1124.5 Sample Practice Questions 114Domain 5 Governance, Risk Management, and Control 1175.1 Governance Principles, Components, and Problems 1185.2 Governance Models and Frameworks 1305.3 Roles of the Board of Directors 1405.4 Characteristics of Effective and Ineffective Boards 1515.5 Roles of Executives and Officers 1575.6 Roles of the Audit Committee 1735.7 Roles of Board-Level Committees 1765.8 Roles of Shareholders and Stakeholders 1835.9 Scope of Board-Level Audits 1885.10 Organizational Culture 2025.11 Organizational Ethics 2115.12 Corporate Social Responsibility 2295.13 Risk Concepts, Risk Types, and Risk Management Processes 2355.14 Globally Accepted Risk Management Frameworks 2645.15 Effectiveness of Risk Management 2875.16 Internal Audit's Role in the Risk Management Process 2915.17 Internal Control Concepts and Types of Controls 2945.18 Globally Accepted Internal Control Frameworks 3285.19 Effectiveness and Efficiency of Internal Controls 3455.20 Compliance Management 3495.21 Sample Practice Questions 355Domain 6 Fraud Risks 3616.1 Interpretation of Fraud Risks 3626.2 Types of Fraud 3686.3 Indicators of Fraud 3806.4 Awareness of Fraud 3886.5 Controls to Prevent or Detect Fraud Risks 3896.6 Audit Tests to Detect Fraud, Including Discovery Sampling 3926.7 Integrating Analytical Relationships to Detect Fraud 4016.8 Interrogation or Investigative Techniques 4116.9 Forensic Auditing and Computer Forensics 4206.10 Use of Computers in Analyzing Data for Fraud and Crime 4256.11 GAO's Framework for Managing Fraud Risks 4296.12 COSO's Framework for Fraud Risk Management 4326.13 Fraud Analytics 4346.14 Fraud and the Internal Auditor 4396.15 Sample Practice Questions 440Sample Practice Questions, Answers and Explanations 443Appendix A: Characteristics of Effective Auditors and Audit Function 475Appendix B: Sarbanes-Oxley Act of 2002 483Appendix C: Big Data and Data Mining 491General Glossary 519Risk Glossary 561About the Author 585Index 587
Preface ixCIA Exam Content Syllabus and Specifications xiiiCIA Exam-Taking Tips xviiProfessional Standards 1i.1 New IPPF Defined 2i.2 Introduction to the IIA's Standards 2i.3 IIA's International Standards 4Domain 1 Foundations of Internal Auditing 571.1 Mission of Internal Audit 571.2 Definition of Internal Auditing 581.3 Core Principles 601.4 Internal Audit Charter 631.5 Types of Audit Services 661.6 IIA's Code of Ethics 671.7 Roles and Responsibilities of Management 691.8 Sample Practice Questions 72Domain 2 Independence and Objectivity 752.1 Independence Defined 752.2 Factors Threatening and Supporting Independence 772.3 Objectivity Defined 812.4 Factors Threatening and Supporting Objectivity 822.5 Policies to Promote Objectivity 872.6 Sample Practice Questions 89Domain 3 Proficiency and Due Professional Care 913.1 Proficiency and Competency Defined 913.2 Due Professional Care Defined 933.3 Continuing Professional Development 943.4 Professional Judgment and Competence 953.5 Competency Levels for Internal Auditors 963.6 Sample Practice Questions 104Domain 4 Quality Assurance and Improvement Program 1074.1 Required Elements 1074.2 Reporting Requirements 1104.3 Conformance versus Nonconformance 1114.4 TQM in Internal Audit Operations 1124.5 Sample Practice Questions 114Domain 5 Governance, Risk Management, and Control 1175.1 Governance Principles, Components, and Problems 1185.2 Governance Models and Frameworks 1305.3 Roles of the Board of Directors 1405.4 Characteristics of Effective and Ineffective Boards 1515.5 Roles of Executives and Officers 1575.6 Roles of the Audit Committee 1735.7 Roles of Board-Level Committees 1765.8 Roles of Shareholders and Stakeholders 1835.9 Scope of Board-Level Audits 1885.10 Organizational Culture 2025.11 Organizational Ethics 2115.12 Corporate Social Responsibility 2295.13 Risk Concepts, Risk Types, and Risk Management Processes 2355.14 Globally Accepted Risk Management Frameworks 2645.15 Effectiveness of Risk Management 2875.16 Internal Audit's Role in the Risk Management Process 2915.17 Internal Control Concepts and Types of Controls 2945.18 Globally Accepted Internal Control Frameworks 3285.19 Effectiveness and Efficiency of Internal Controls 3455.20 Compliance Management 3495.21 Sample Practice Questions 355Domain 6 Fraud Risks 3616.1 Interpretation of Fraud Risks 3626.2 Types of Fraud 3686.3 Indicators of Fraud 3806.4 Awareness of Fraud 3886.5 Controls to Prevent or Detect Fraud Risks 3896.6 Audit Tests to Detect Fraud, Including Discovery Sampling 3926.7 Integrating Analytical Relationships to Detect Fraud 4016.8 Interrogation or Investigative Techniques 4116.9 Forensic Auditing and Computer Forensics 4206.10 Use of Computers in Analyzing Data for Fraud and Crime 4256.11 GAO's Framework for Managing Fraud Risks 4296.12 COSO's Framework for Fraud Risk Management 4326.13 Fraud Analytics 4346.14 Fraud and the Internal Auditor 4396.15 Sample Practice Questions 440Sample Practice Questions, Answers and Explanations 443Appendix A: Characteristics of Effective Auditors and Audit Function 475Appendix B: Sarbanes-Oxley Act of 2002 483Appendix C: Big Data and Data Mining 491General Glossary 519Risk Glossary 561About the Author 585Index 587
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