Internal Audit Basics.
By: Vallabhaneni, S.Rao.Material type: TextSeries: 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.
|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.