Wiley CIAexcel Exam Review 2018 Focus Notes, Part 1: Internal Audit Basics

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. Wiley CIAexcel Exam Review 2018 Focus Notes review 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.

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

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.