Wiley CIAexcel Exam Review Focus Notes 2017, Part 1: Internal Audit Basics

INDICE: Preface vii .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 .Defi nition 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

• ISBN: 978-1-119-43905-9
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 304
• Fecha Publicación: 05/09/2017
• Nº Volúmenes: 1
• Idioma: Inglés