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Fulsome study notes for the second part of the CIA 2022 examWiley CIA 2022 Part 2 Focus Notes: Practice of Internal Auditing offers students preparing for the 2022 Certified Internal Auditor exam a complete set of Focus Notes designed to help them succeed on the second part of the test.Readers will receive complete coverage of the Practice of Internal Auditing section, including all of the following domains:* Managing the internal audit activity.* Planning the engagement.* Performing the engagement.* Communicating engagement results and monitoring progress.Accessibly written from a student's perspective and designed by our knowledgeable staff to aid in recall and retention, these notes contain charts, tables, memory devices, visual aids, and more.
Sommario
Preface ixCIA Exam Content Syllabus and Specifications xiCIA Exam-Taking Tips xviiiProfessional Standards 1Performance Standards 2Domain 1: Managing the Internal Audit Activity (20%) 26Internal Audit Operations 27Risk-Based Internal Audit Plan 39Assurance Engagements 51Consulting Engagements 285Coordination between Internal Auditors and Others 341Communicating and Reporting 357Domain 2: Planning the Engagement (20%) 366Objectives and Scope of Audit Engagement 367Risk Assessment for Auditable Areas 375Engagement Work Program 391Audit Resources for Audit Engagements 398Domain 3: Performing the Engagement (40%) 400Information-Gathering Tools and Techniques 401Sampling Methods and Statistical Analysis 417Data Analysis and Evaluation Techniques 470Audit Analytics 503Audit and Legal Evidence 549Audit Workpapers 556Engagement Supervision 561Domain 4: Communicating Results and Monitoring Progress (20%) 565Communication Quality and Elements 566Audit Reporting Process 587Residual Risk and Risk Acceptance 592Monitoring Audit Progress 598Appendix Risks to Internal Audit Activity 603The IIA's Three-Lines-of-Defense Model 611Audit Metrics and Key Performance Indicators 616Characteristics of Effective Auditors and Audit Function 622Sarbanes-Oxley Act of 2002 636About the Author 649Index 651
Info autore
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.
Riassunto
Fulsome study notes for the second part of the CIA 2022 exam
Wiley CIA 2022 Part 2 Focus Notes: Practice of Internal Auditing offers students preparing for the 2022 Certified Internal Auditor exam a complete set of Focus Notes designed to help them succeed on the second part of the test.
Readers will receive complete coverage of the Practice of Internal Auditing section, including all of the following domains:
* Managing the internal audit activity.
* Planning the engagement.
* Performing the engagement.
* Communicating engagement results and monitoring progress.
Accessibly written from a student's perspective and designed by our knowledgeable staff to aid in recall and retention, these notes contain charts, tables, memory devices, visual aids, and more.
