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Wiley CIAexcel Exam Review 2015 Focus Notes, Part 1 : Internal Audit Basics

By: Vallabhaneni, S. Rao.
Material type: TextTextSeries: eBooks on Demand.Wiley CIA Exam Review Series: Publisher: Somerset : Wiley, 2015Edition: 4th ed.Description: 1 online resource (306 p.).ISBN: 9781119097594.Subject(s): Auditing, Internal -- Study and teaching -- Study guidesGenre/Form: Electronic books.Additional physical formats: Print version:: Wiley CIAexcel Exam Review 2015 Focus Notes, Part 1 : Internal Audit BasicsDDC classification: 657.458 Online resources: Click here to view this ebook.
Contents:
Wiley CIAexcel Exam Review Focus Notes 2015: Part 1: Internal Audit Basics -- Copyright -- Contents -- Preface -- CIA Exam Study Preparation Resources -- CIA Exam-Taking Tips and Techniques -- CIA Exam Content Specifications -- Domain 1: Mandatory Guidance (35-45%) -- Definition of Internal Auditing -- International Standards -- Attribute Standards (1000 to 1322) -- Performance Standards (2000 to 2600) -- Policies and Procedures -- Resolution of Senior Management's Acceptance of Risks -- IIA's Code of Ethics -- Applicability and Enforcement -- Principles and Rules of Conduct
Domain 2: Internal Control and Risk (25-35%) -- Types of Controls -- Control Characteristics -- Control Requirements -- Control Assessment -- Cost-Benefit Analysis -- Costs versus Controls versus Convenience -- Controls by Dimension -- Specific Types of Controls -- Controls in Business Application Systems -- Management Control Techniques -- Traditional Management Controls -- Contemporary Management Controls -- Internal Control and Alternative Control Frameworks -- Committee of Sponsoring Organizations (COSO)-United States -- CoCo Model in Canada -- Control Self-Assessment Model-United States
Cadbury Report in the United Kingdom -- Turnbull Model in the United Kingdom -- King Model in South Africa -- KonTraG Model in Germany -- Risk Vocabulary and Concepts -- Fraud Risk Awareness -- Elements and Types of Fraud -- Risk Factors, Red Flags, and Symptoms of Fraud -- Risk Factors in Fraud -- Red Flags for Computer Fraud -- Acts, Traits, and Profiles of Fraud Perpetrators -- Acts of Fraudulent Behavior -- Domain 3: Conducting Internal Audit Engagements-Audit Tools and Techniques (28-38%) -- Data-Gathering Tools and Techniques -- Interviews -- Questionnaires -- Checklists -- Focus Groups
Observations -- Unobtrusive Measures -- Anecdotal Records -- Nonstatistical (Judgmental) Sampling Method -- Data Analysis and Interpretation -- Computerized Audit Tools and Techniques -- Which Computer-Assisted Technique (CAAT) is What? -- Analytical Review Techniques -- Process Mapping -- Process Mapping Tools -- Audit and Legal Evidence -- Types of Audit Evidence -- Standards of Audit Evidence -- Legal Evidence -- Appendix: Sarbanes-Oxley Act of 2002 -- Title II-Auditor Independence -- Section 201: Services Outside the Scope of Practice of Auditors -- Title III-Corporate Responsibility
Section 301: Public Company Audit Committees -- Section 302: Corporate Responsibility for Financial Reports -- Section 304: Forfeiture of Certain Bonuses and Profits -- Section 308: Fair Funds for Investors -- Title IV-Enhanced Financial Disclosures -- Section 404: Management Assessment of Internal Controls -- Section 406 (c): Code of Ethics -- Section 407: Disclosure of Audit Committee Financial Expert -- About the Author -- Index
Summary: Supplement your exam preparations with highly-targeted notes Wiley CIA Exam Review 2015 Focus Notes: Part 1, Internal Audit Basics is a clear, concise supplement to the Wiley CIA Exam Review text. This easy-to-read resource assists you in digesting the incredible amount of knowledge necessary to pass the first part of the Certified Internal Auditor (CIA) examination, which is centered upon the basics of internal audits. You will review information, skills, and abilities-also called KSAs-that support the materials provided in the Wiley CIA Exam Review text. With org
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Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
Online
HF5667 .V384 2015 (Browse shelf) http://uttyler.eblib.com/patron/FullRecord.aspx?p=1926542 Available EBL1926542

Wiley CIAexcel Exam Review Focus Notes 2015: Part 1: Internal Audit Basics -- Copyright -- Contents -- Preface -- CIA Exam Study Preparation Resources -- CIA Exam-Taking Tips and Techniques -- CIA Exam Content Specifications -- Domain 1: Mandatory Guidance (35-45%) -- Definition of Internal Auditing -- International Standards -- Attribute Standards (1000 to 1322) -- Performance Standards (2000 to 2600) -- Policies and Procedures -- Resolution of Senior Management's Acceptance of Risks -- IIA's Code of Ethics -- Applicability and Enforcement -- Principles and Rules of Conduct

Domain 2: Internal Control and Risk (25-35%) -- Types of Controls -- Control Characteristics -- Control Requirements -- Control Assessment -- Cost-Benefit Analysis -- Costs versus Controls versus Convenience -- Controls by Dimension -- Specific Types of Controls -- Controls in Business Application Systems -- Management Control Techniques -- Traditional Management Controls -- Contemporary Management Controls -- Internal Control and Alternative Control Frameworks -- Committee of Sponsoring Organizations (COSO)-United States -- CoCo Model in Canada -- Control Self-Assessment Model-United States

Cadbury Report in the United Kingdom -- Turnbull Model in the United Kingdom -- King Model in South Africa -- KonTraG Model in Germany -- Risk Vocabulary and Concepts -- Fraud Risk Awareness -- Elements and Types of Fraud -- Risk Factors, Red Flags, and Symptoms of Fraud -- Risk Factors in Fraud -- Red Flags for Computer Fraud -- Acts, Traits, and Profiles of Fraud Perpetrators -- Acts of Fraudulent Behavior -- Domain 3: Conducting Internal Audit Engagements-Audit Tools and Techniques (28-38%) -- Data-Gathering Tools and Techniques -- Interviews -- Questionnaires -- Checklists -- Focus Groups

Observations -- Unobtrusive Measures -- Anecdotal Records -- Nonstatistical (Judgmental) Sampling Method -- Data Analysis and Interpretation -- Computerized Audit Tools and Techniques -- Which Computer-Assisted Technique (CAAT) is What? -- Analytical Review Techniques -- Process Mapping -- Process Mapping Tools -- Audit and Legal Evidence -- Types of Audit Evidence -- Standards of Audit Evidence -- Legal Evidence -- Appendix: Sarbanes-Oxley Act of 2002 -- Title II-Auditor Independence -- Section 201: Services Outside the Scope of Practice of Auditors -- Title III-Corporate Responsibility

Section 301: Public Company Audit Committees -- Section 302: Corporate Responsibility for Financial Reports -- Section 304: Forfeiture of Certain Bonuses and Profits -- Section 308: Fair Funds for Investors -- Title IV-Enhanced Financial Disclosures -- Section 404: Management Assessment of Internal Controls -- Section 406 (c): Code of Ethics -- Section 407: Disclosure of Audit Committee Financial Expert -- About the Author -- Index

Supplement your exam preparations with highly-targeted notes Wiley CIA Exam Review 2015 Focus Notes: Part 1, Internal Audit Basics is a clear, concise supplement to the Wiley CIA Exam Review text. This easy-to-read resource assists you in digesting the incredible amount of knowledge necessary to pass the first part of the Certified Internal Auditor (CIA) examination, which is centered upon the basics of internal audits. You will review information, skills, and abilities-also called KSAs-that support the materials provided in the Wiley CIA Exam Review text. With org

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