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Internal Audit Basics.

By: Vallabhaneni, S.Rao.
Material type: TextTextSeries: eBooks on Demand.Publisher: Somerset : John Wiley & Sons, 2013Edition: 2nd ed.Description: 1 online resource (306 p.).ISBN: 9781118655061.Subject(s): Auditing, Internal -- Examinations, questions, etc | Auditing, InternalGenre/Form: Electronic books.Additional physical formats: Print version:: Internal Audit BasicsDDC classification: 657.458 Online resources: Click here to view this ebook.
Contents:
Wiley CIA Exam Review Focus Notes 2013: 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 ControlsControl 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 AfricaKonTraG 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 InterpretationComputerized 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 ProfitsSection 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
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Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
Online
HF5668.25 -- .V35 2013eb (Browse shelf) http://uttyler.eblib.com/patron/FullRecord.aspx?p=3058908 Available EBL3058908

Wiley CIA Exam Review Focus Notes 2013: 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 ControlsControl 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 AfricaKonTraG 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 InterpretationComputerized 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 ProfitsSection 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

Description based upon print version of record.

Author notes provided by Syndetics

<p> 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.</p>

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