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Wiley CIAexcel exam review 2014. Focus notes /
"The Wiley CIAexcel Exam Review Focus Notes 2014 are developed for each of the three parts of the Certified Internal Auditor (CIA) exam 2014 sponsored by the Institute of Internal Auditors (IIA). The purpose of the Focus Notes is to digest and assimilate the vast amounts of knowledge, skills, a...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
John Wiley & Sons,
©2014.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- ""Wiley CIAexcel Exam Review Focus Notes 2014: 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""