9781118120569

The Wiley CIA Exam Review Focus Notes are developed for each of the four parts of the Certified Internal Auditor (CIA) exam 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, and abilities (KSAs) tested on the CIA exam in a clear, concise, easy-to-read, and easy-to-use format. Each of the focus notes book topics is organized in the same way as the Wiley CIA Exam Review book topics, that is, one focus-notes book for each of the four-volume review books. The four-volume Focus Notes books will supplement and complement the existing Wiley CIA Exam Review books. Volume 3 is entitled Business Analysis and Information Technology.

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.

Preface vii

CIA Exam Study Preparation Resourcesix

CIA Exam-Taking Tips and Techniques xiii

CIA Exam Content Specifi cations xv

Domain 1 Managing the Internal Audit Function (40–50%) 1

Strategic Role of Internal Audit 1

IIA Standards Applicable to Strategic Role of Internal Audit 32

Operational Role of Internal Audit 64

IIA Standards Applicable to Operational Role of Internal Audit 127

Quality Assurance and Improvement Program 137

Risk-Based Internal Audit Plan 160

IIA Standards Applicable to Risk-Based Internal Audit Plan 180

Domain 2 Managing Individual Engagements (40–50%) 206

Plan Engagements 206

IIA Standards Applicable to Plan Engagements 214

Supervise Engagements 233

IIA Standards Applicable to Supervise Engagements 237

Communicate Engagement Results 257

IIA Standards Applicable to Communicate Engagement Results 267

Monitor Engagement Outcomes 291

IIA Standards Applicable to Monitor Engagement Outcomes 292

Domain 3 Fraud Risks and Controls (5–15%) 297

Types of Fraud 297

Integrating Analytical Relationships to Detect Fraud 305

Interrogation or Investigative Techniques 306

Forensic Auditing 313

Use of Computers in Analyzing Data for Fraud and Crime 314

Appendix Sarbanes-Oxley Act of 2002 317

Title II—Auditor Independence 318

Title III—Corporate Responsibility 319

Title IV—Enhanced Financial Disclosures 321

About the Author 323

Index 325

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Wiley CIA Exam Review Focus Notes, Conducting the Internal Audit Engagement

Wiley CIA Exam Review Focus Notes, Conducting the Internal Audit Engagement

1118120566

Summary

Author Biography

Table of Contents

Supplemental Materials

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