WILEY CIAexcel EXAM REVIEW 2018
THE SELF–STUDY SUPPORT YOU NEED TO PASS THE CIA EXAM
Part 1: Internal Audit Basics
- Provides comprehensive coverage based on the exam syllabus, along with multiple–choice practice questions with answers and explanations
- Deals with mandatory guidance, including international standards and code of ethics
- Addresses internal control and risk
- Covers related standards from the IIA′s IPPF
- Covers internal audit engagements with audit tools and techniques
- Features a glossary of CIA Exam terms a good source for candidates preparing for and answering the exam questions
- Assists the CIA Exam candidate in successfully preparing for the exam
Based on the CIA body of knowledge developed by The Institute of Internal Auditors (IIA), Wiley CIAexcel Exam Review 2018 provides a student–focused and learning–oriented experience for CIA candidates. Passing the CIA Exam on your first attempt is possible. We′d like to help.
Feature section examines the topics of Mandatory Guidance, Internal Control and Risk, and Conducting Internal Audit Engagements
Table of Contents
Preface vii
CIA Exam January Summary of Standards Changes xi
CIA Exam Study Preparation Resources xv
CIA Exam–Taking Tips and Techniques xvii
CIA Exam Content Specifi cations xix
Domain 1 Mandatory Guidance 1
1.1 Defi nition of Internal Auditing 1
1.2 International Standards 1
1.3 Code of Ethics 67
1.4 Sample Practice Questions 70
Domain 2 Internal Control and Risk 75
2.1 Types of Controls 75
2.2 Management Control Techniques 104
2.3 Internal Control and Alternative Control Frameworks 107
2.4 Risk Vocabulary and Concepts 120
2.5 Fraud Risk Awareness 125
2.6 Sample Practice Questions 139
Domain 3 Conducting Internal Audit Engagements 141
3.1 Data–Gathering Tools and Techniques 141
3.2 Data Analysis and Interpretation 170
3.3 Process Mapping 189
3.4 Audit and Legal Evidence 193
3.5 Sample Practice Questions 201
Sample Practice Questions, Answers and Explanations 207
Glossary 231
Index 253
