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. With updated content for 2013 exam changes, Wiley CIA Exam Review Focus Notes 2013 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. INDICE: Preface vii CIA Exam Study Preparation Resourcesix 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
- ISBN: 978-1-118-12056-9
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 352
- Fecha Publicación: 26/04/2013
- Nº Volúmenes: 1
- Idioma: Inglés