""Wiley CIAexcel Exam Review Focus Notes 2014: 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""
