Wiley CIAexcel Exam Review 2018, Part 1: Internal Audit Basics

ISBN-13: 9781119482567 / Angielski / Miękka / 2018 / 288 str.

S. Rao Vallabhaneni

Spis treści

Preface vii

CIA Exam January Summary of Standards Changes xi

CIA Exam Study Preparation Resources xv

CIA Exam–Taking Tips and Techniques xvii

CIA Exam Content Specifi cations xix

Domain 1 Mandatory Guidance 1

1.1 Defi nition of Internal Auditing 1

1.2 International Standards 1

1.3 Code of Ethics 67

1.4 Sample Practice Questions 70

Domain 2 Internal Control and Risk 75

2.1 Types of Controls 75

2.2 Management Control Techniques 104

2.3 Internal Control and Alternative Control Frameworks 107

2.4 Risk Vocabulary and Concepts 120

2.5 Fraud Risk Awareness 125

2.6 Sample Practice Questions 139

Domain 3 Conducting Internal Audit Engagements 141

3.1 Data–Gathering Tools and Techniques 141

3.2 Data Analysis and Interpretation 170

3.3 Process Mapping 189

3.4 Audit and Legal Evidence 193

3.5 Sample Practice Questions 201

Sample Practice Questions, Answers and Explanations 207

Glossary 231

Index 253

O autorze

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.

Blurb

WILEY CIAexcel EXAM REVIEW 2018

THE SELF–STUDY SUPPORT YOU NEED TO PASS THE CIA EXAM

Part 1: Internal Audit Basics

• Provides comprehensive coverage based on the exam syllabus, along with multiple–choice practice questions with answers and explanations
• Deals with mandatory guidance, including international standards and code of ethics
• Addresses internal control and risk
• Covers related standards from the IIA′s IPPF
• Covers internal audit engagements with audit tools and techniques
• Features a glossary of CIA Exam terms a good source for candidates preparing for and answering the exam questions
• Assists the CIA Exam candidate in successfully preparing for the exam

Based on the CIA body of knowledge developed by The Institute of Internal Auditors (IIA), Wiley CIAexcel Exam Review 2018 provides a student–focused and learning–oriented experience for CIA candidates. Passing the CIA Exam on your first attempt is possible. We′d like to help.

Feature section examines the topics of Mandatory Guidance, Internal Control and Risk, and Conducting Internal Audit Engagements