Wiley CIA Exam Review 2013 Focus Notes: Part 1, Internal Audit Basics by S. Rao Vallabhaneni
Reinforce, review, recap—anywhere you like.
Study for the three parts of the CIA Exam no matter where you are with each of the three Focus Notes volumes. With updated content for 2013 exam changes, Wiley CIA Exam Review Focus Notes 2013 reviews important strategies, basic skills and concepts—so you can pass the CIA Exam your first time out. Its portable, spiral-bound, flashcard format helps you study on the go with hundreds of outlines, summarized concepts, and techniques designed to hone your CIA Exam knowledge.
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.
Table of Contents
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