Wiley CIA Exam Review Focus Notes 2013: Part 1: Internal Audit Basics -- Copyright -- Contents -- Preface -- CIA Exam Study Preparation Resources -- CIA Exam-Taking Tips and Techniques -- CIA Exam Content Specifications -- Domain 1: Mandatory Guidance (35-45%) -- Definition of Internal Auditing -- International Standards -- Attribute Standards (1000 to 1322) -- Performance Standards (2000 to 2600) -- Policies and Procedures -- Resolution of Senior Management's Acceptance of Risks -- IIA's Code of Ethics -- Applicability and Enforcement -- Principles and Rules of Conduct -- Domain 2: Internal Control and Risk (25-35%) -- Types of Controls -- Control Characteristics -- Control Requirements -- Control Assessment -- Cost-Benefit Analysis -- Costs versus Controls versus Convenience -- Controls by Dimension -- Specific Types of Controls -- Controls in Business Application Systems -- Management Control Techniques -- Traditional Management Controls -- Contemporary Management Controls -- Internal Control and Alternative Control Frameworks -- Committee of Sponsoring Organizations (COSO)-United States -- CoCo Model in Canada -- Control Self-Assessment Model-United States -- Cadbury Report in the United Kingdom -- Turnbull Model in the United Kingdom -- King Model in South Africa -- KonTraG Model in Germany -- Risk Vocabulary and Concepts -- Fraud Risk Awareness -- Elements and Types of Fraud -- Risk Factors, Red Flags, and Symptoms of Fraud -- Risk Factors in Fraud -- Red Flags for Computer Fraud -- Acts, Traits, and Profiles of Fraud Perpetrators -- Acts of Fraudulent Behavior -- Domain 3: Conducting Internal Audit Engagements-Audit Tools and Techniques (28-38%) -- Data-Gathering Tools and Techniques -- Interviews -- Questionnaires -- Checklists -- Focus Groups -- Observations -- Unobtrusive Measures -- Anecdotal Records.

Nonstatistical (Judgmental) Sampling Method -- Data Analysis and Interpretation -- Computerized Audit Tools and Techniques -- Which Computer-Assisted Technique (CAAT) is What? -- Analytical Review Techniques -- Process Mapping -- Process Mapping Tools -- Audit and Legal Evidence -- Types of Audit Evidence -- Standards of Audit Evidence -- Legal Evidence -- Appendix: Sarbanes-Oxley Act of 2002 -- Title II-Auditor Independence -- Section 201: Services Outside the Scope of Practice of Auditors -- Title III-Corporate Responsibility -- Section 301: Public Company Audit Committees -- Section 302: Corporate Responsibility for Financial Reports -- Section 304: Forfeiture of Certain Bonuses and Profits -- Section 308: Fair Funds for Investors -- Title IV-Enhanced Financial Disclosures -- Section 404: Management Assessment of Internal Controls -- Section 406 (c): Code of Ethics -- Section 407: Disclosure of Audit Committee Financial Expert -- About the Author -- Index.