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More About This Title Wiley CIA Exam Review 2013 Focus Notes: Part 1, Internal Audit Basics
English
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.
English
CIA Exam Study Preparation Resources ix
CIA Exam-Taking Tips and Techniques xiii
CIA Exam Content Specifi cations xv
Domain 1 Mandatory Guidance (35–45%) 1
Definition of Internal Auditing 1
International Standards 2
IIA’s Code of Ethics 135
Domain 2 Internal Control and Risk (25–35%) 138
Types of Controls 138
Management Control Techniques 156
Internal Control and Alternative
Control Frameworks 160
Risk Vocabulary and Concepts 180
Fraud Risk Awareness 191
Risk Factors, Red Flags, and Symptoms of Fraud 193
Acts, Traits, and Profi les of
Fraud Perpetrators 204
Domain 3 Conducting Internal Audit Engagements—Audit Tools
and Techniques (28–38%) 210
Data-Gathering Tools and Techniques 210
Data Analysis and Interpretation 226
Process Mapping 257
Audit and Legal Evidence 263
Appendix Sarbanes-Oxley Act of 2002 273
Title II—Auditor Independence 274
Title III—Corporate Responsibility 275
Title IV—Enhanced Financial Disclosures 277
About the Author 279
Index 281
