Wiley CIAexcel Exam Review 2018 Focus Notes, Part 3: Internal Audit Knowledge Elements (Print Friendly)
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- Höfundur: Wiley
- Útgáfudagur: 12/2017
- Hægt að prenta út 120 bls.
- Hægt að afrita 120 bls.
- Format:Page Fidelity
- ISBN 13: 9781119483052
- Print ISBN: 9781119483038
- ISBN 10: 1119483050
Efnisyfirlit
- Title Page
- Copyright
- Contents
- Preface
- CIA Exam Study Preparation Resources
- CIA Exam-Taking Tips and Techniques
- CIA Exam Content Specifications
- Domain 1: Governance and Business Ethics (5–15%)
- Corporate/Organizational Governance Principles
- Corporate Governance Definition
- Corporate Governance Principles
- Corporate Governance Issues
- Board of Directors' Duties
- Basic Ethical and Legal Principles for Managers, Executives, Officers, and Board of Directors
- Need for Board's Independence
- Insider Trading Scandals
- Board Member Liabilities
- Roles of the Chief Executive Officer
- Improving Corporate Governance
- Global Practices in Corporate Governance
- Role of Internal Audit in Corporate Governance Process
- Roles and Responsibilities of the Audit Committee
- Types of Audits in Governance
- Business Ethics
- Scope of Ethics Management
- Interactions between Law, Ethics, and Economics
- Codes of Conduct
- Financial Disclosures
- Key Ethical Principles
- Types of Ethics
- Normative Approach versus Descriptive Approach
- Models of Management Ethics
- Roles and Responsibilities of Gatekeepers
- Ethics Audit
- Corporate Social Responsibility
- Definition of Corporate Social Responsibility
- Economic Responsibilities
- Legal Responsibilities
- Ethical Responsibilities
- Philanthropic Responsibilities
- Social Audit
- Pyramid Layers of Corporate Social Responsibility
- Corporate/Organizational Governance Principles
- Corporate Risk Management
- Risk Management Methodology
- Various Types of Risks
- Risk Management Tools
- Best Practices in Managing Corporate Risks
- Enterprise Risk Management
- ERM Definition
- Approaches and Dimensions to ERM
- Alternative Risk-Transfer Tools
- Implementation of ERM
- Internal Auditing Role in ERM Implementation
- Risk/Control Implications of Different Organizational Structures
- Organization Defined
- Classifying Organizations
- Theories of Organization
- Theories of Organizing
- Types of Organizational Structures
- Contingency Design Alternatives
- Types of Departmentalization
- Functional Departments
- Product-Service Departments
- Geographic Location of Departments
- Customer Classification of Departments
- New Organizational Configurations
- Hourglass Organizations
- Cluster Organizations
- Network Organizations
- Management Structures and Organization Systems
- Criteria and Determinants of Organizational Effectiveness
- Schemes in Various Business Cycles
- Sales Pricing Objectives and Policies
- Procurement and Supply Chain Management
- Marketing Product Life Cycles
- Business Process Analysis
- Workflow Analysis
- Bottleneck Management
- Theory of Constraints
- Five Focusing Steps
- Business Process Reengineering and Business Process Improvement
- Benchmarking
- Production Process Flows
- Design of Performance Measurement Systems
- Performance
- Productivity
- Components of Productivity Measurement
- Criteria for Productivity Improvement
- Guidelines for Productivity Measurement
- Improving Productivity
- Effectiveness, Efficiency, and Economy
- Balanced Scorecard System
- BSS Measures
- BSS Indicators
- BSS Perspectives
- Inventory Management Techniques and Concepts
- Independent Demand Inventory Systems
- Dependent Demand Inventory Systems
- Inventory Levels and Profit Levels
- Investment in Inventory
- Carrying Costs versus Ordering Costs versus Stock-out Costs
- Optimal Order Quantity
- Inventory Reorder Point
- Inventory Management Decisions
- Calculating When to Order
- Safety Stock versus Stock-outs
- ABC Inventory Control System
- JIT Strategy
- Materials Requirements Planning
- Normal Inventory Deduction versus Backflush Inventory Deduction
- Kanban Production and Inventory Systems
- Quick Response Retail Systems
- Distribution Systems
- Periodic Review System
- Sales Replacement System
- Distribution Requirements Planning
- Inventory Distribution Methods
- Warehouse Inventory Control
- Warehouse Shipments
- Costs of Alternative Shipping Carriers
- Forward Logistics versus Reverse Logistics
- Electronic Data Systems
- Electronic Commerce
- Mobile Commerce
- Electronic Data Interchange
- Business Development Life Cycles
- Causes Behind the Business Cycles and Business Activity
- Consumer Durable Goods
- Consumer Nondurable Goods
- Growth Concepts in Business Cycles
- International Organization for Standardization Framework
- ISO Framework
- ISO Certification Process
- Benefits of ISO 9000 Standards
- ISO Standards in Quality Management
- Other ISO Standards
- Most Popular ISO Standards
- Outsourcing Business Processes
- Scope of Outsourcing
- Examples of Sourcing
- Reasons for Outsourcing
- Risks in Outsourcing
- Benefits of Outsourcing
- Outsourced Vendor Governance
- Service-Level Agreements for Outsourced Vendors
- Communication Skills
- Factors in the Communication Process
- Formal and Informal Communications
- Barriers to Communication
- Organizational Dynamics in Communication
- Stakeholder Relationships
- Scope of Stakeholder Relationships
- Initiatives of Shareholders and Corporations
- Shareholder Lawsuits
- Protecting Employees from Whistleblowing Actions
- Dealing with Purchasing Agents, Buyers, or Commodity/Service Experts
- Dealing with Marketing and Salespeople
- Handling Related Parties and Third Parties
- Examples of Related-Party Transactions
- Handling Business Mergers, Acquisitions, and Divestitures
- Strategic Management
- Strategic Management Process
- Grand Strategy
- Strategy Formulation
- Strategy Implementation
- Strategic Control
- Strategic Planning Process
- Organizational Mission
- Organizational Objectives
- Organizational Strategies
- Organizational Portfolio Plan
- Global Analytical Techniques
- Threat of New Entrants
- Rivalry Among Existing Firms
- Pressure from Substitute Products or Services
- Bargaining Power of Buyers
- Bargaining Power of Suppliers
- Porter's Competitive Strategies
- Competitive Analysis
- Market Signals
- Industry Evolution
- Industry Environments
- Competitive Strategies Related to Fragmented Industries
- Competitive Strategies Related to Emerging Industries
- Competitive Strategies Related to Declining Industries
- Sources and Impediments to Global Competition
- Evolution of Global Markets
- Strategic Alternatives to Compete Globally
- Strategic Decisions
- Analysis of Integration Strategies
- Capacity Expansion
- Entry into New Businesses
- Portfolio Techniques of Competitive Analysis
- BCG Matrix Model
- GE Model
- Forecasting
- Time-Series Analysis
- Regression Analysis
- Sensitivity Analysis
- Simulation Models
- Quality Management
- Elements of TQM
- What Is Different about TQM?
- Areas of Agreement on Quality
- Areas Needing Improvement in Quality
- Definitions and Criteria of Quality
- What Is the Difference between Big Q and Little q in Quality?
- Examples of Quality Drivers
- Quality Assurance, Quality Control, Quality Audit, Quality Circles, and Quality Councils
- Concurrent Engineering
- Cost of Quality
- Quality Metrics
- Quality Tools
- Plan-Do-Check-Act Cycle
- Quality Models and Awards
- Six Sigma Quality Program
- Decision Analysis
- Problem Solving
- Problem-Solving Process
- Impediments to Problem Solving
- Problem Solving and Creativity
- Reasons Why Individuals Solve Problems Differently
- Prospective and Retrospective Methods in Problem Solving
- Tools and Techniques for Problem Solving
- Considerations of Problem Solving: Traits and Behaviors
- Decision Making
- Many Facets of Decision Making
- Decision-Making Models
- Types of Data Used in Decision Making
- Types of Decisions
- Pure Strategy and Mixed Strategy in Decision Making
- Tools and Techniques for Decision Making
- Decision Making versus Problem Solving
- Organizational Behavior
- Organizational Theory
- Motivation Defined
- Motivation Theories: Maslow's Needs Hierarchy Theory
- Motivation Theories: Herzberg's Two-Factor Theory
- Motivation Theories: Expectancy Theory
- Motivation Theories: Goal-Setting Theory
- Motivation Strategies: Motivation through Job Design
- Motivation Strategies: Motivation through Rewards
- Motivation Strategies: Motivation through Employee Participation
- Motivation Strategies: Motivation through Work Schedules and Services
- Group Dynamics
- How Groups Think and Make Decisions
- Group Behaviors
- Factors Affecting Group Decisions
- Stages of Group Development
- Organizational Politics
- Criteria and Determinants of Group Effectiveness
- Human Resource Management
- Purpose of Policies
- Recruiting Policy
- Employee Selection Policy
- Equal Employment Opportunity Policy
- Transfers and Promotions Policy
- Performance Appraisals Policy
- Pay Administration Policy
- Bonus Incentives Policy
- Wage Garnishments Policy
- Records Retention Policy
- Safety Policy
- Risk/Control Implications of Different Leadership Styles
- Control Environment Factors
- Incentives and Temptations for Engaging in Illegal and Improper Acts
- Employee Empowerment
- Management Skills
- Management Skills Defined
- Management Functions
- Management Types
- Managerial Roles
- Manager's Information-Processing Styles
- Leadership Theories
- Leadership Categories
- Big Five Personality Factors for Leaders
- Role of Leaders in Employee Development
- Team Building
- Role of Worker as Individual or Team Member
- Individuals in Group Context
- Group Structures
- Methods Used in Team Building
- Assessing Team Performance
- How Many Teams Are There?
- How Many Committees Are There?
- Negotiation and Conflict Management
- Negotiating Skills
- Process of Negotiation
- What Is Negotiation?
- Why Opposition to Negotiation?
- Elements of Negotiation
- Modes of Negotiations
- Compromise versus Collaboration in Negotiations
- Best Alternative to a Negotiating Agreement
- Added-Value Negotiating
- Specific Steps to Achieve AVN
- Conflict Management
- Collaborative Problem Solving in Conflict
- Alternatives to Collaborative Problem Solving
- What Is the Solution for Interpersonal Differences Causing Conflict?
- Project Management and Change Management
- Project Management Techniques
- Project Management's Basic Guidelines
- Project Controls
- Project Organization
- Problems in Project Management
- Project Scheduling Techniques
- PERT Approach
- PERT Time Dimensions
- Project Governance Mechanisms
- Project Management Audit
- Change Management Techniques
- Agents of Change
- How to Change
- Types of Organizational Change
- Resistance to Organization Change
- Factors in the Change Process
- Organizational Development as a Change Program
- Security
- Information Security Objectives
- Information Security Controls
- Information Security Policies
- Security Impact Analysis
- Key Concepts to Remember in Information Security
- System Security
- Access Controls
- Access Control Principles
- Access Rights and Permissions
- Access Control Polices
- Summary of Specific Access Control Policies and Techniques
- Firewalls
- Firewall Purpose
- Firewall Technology
- Limitations of Firewalls
- Firewall Management
- Advantages of Firewalls
- Disadvantages of Firewalls
- Routers
- Router Purpose
- Router Accounts and Passwords
- Routing Table Integrity
- Router Packet Filtering and Logging
- Router Configuration Management
- Sensors
- Hardware and Software Guards
- Guards Purpose
- Guard Technology
- Guard Implementations
- Attacks on Guards
- Demilitarized Zones
- DMZ Purpose
- DMZ Architecture
- Information Protection
- Risks to Data and Information
- Threats and Vulnerabilities in Data and Information
- Summary of Information Protection Methods
- Privacy Management
- Privacy Risks
- Privacy Impact Assessments
- Compliance with Privacy Laws and Information Protection Laws and Regulations
- Identification and Authentication
- Basic I&A Mechanisms
- Examples of Weak and Strong I&A Methods
- Principal Forms of Authentication
- Authorization Mechanisms
- Application Authentication Techniques for System Users
- Application Authentication Techniques for Devices
- Identity Management and Privilege Management
- Integrating Identification and Authentication Methods
- Two-Factor Authentication Methods
- Three-Factor Authentication Methods
- Four-Factor Authentication Methods
- Encryption
- Foundational Concepts
- Methods of Encryption
- Types of Encryption
- Modes of Encryption
- Alternatives to Encryption
- Basic Types of Cryptographic Key Systems
- Basic Uses of Cryptography
- Digital Signatures
- Cryptographic Mechanisms to Protect Data-at-Rest
- Cryptographic Mechanisms to Protect Data-in-Transit
- Alternatives to Cryptography
- Summary of Encryption Methods
- Application Development
- Traditional Approaches to Develop or Acquire Systems
- Software Acquisition Methodology
- Models in Information System Development
- Tools for Information Systems Development
- Alternative Approaches to Develop or Acquire Software
- Due Care and Due Diligence Reviews in Software Development and Acquisition
- Software Assurance, Safety, Security, and Quality
- Software Testing Objectives, Approaches, Methods, and Controls
- Software Reviews, Inspections, Traceability Analysis, and Walkthroughs
- Categories of Malware Inserted During Software Development and Maintenance Work
- Program Change Management and Control
- Difference Between Version Control and Version Management
- End-User Computing
- Knowledge-Based Systems
- System Infrastructure
- Information Technology Control Frameworks
- Summary of Information Technology Control Frameworks
- Operating Systems, Mainframe Computers, Terminals, Workstations, and Servers
- Database Systems
- Database Management Systems Software
- Database Considerations
- Data Dictionary Systems Software
- Data Warehouse
- Database versus Data Warehouse
- Data Marts
- Data Mart versus Data Warehouse
- Data Mining
- Data Mining versus Data Auditing
- Virtual Databases
- Online Analytical Processing
- Structured Query Language
- Cloud Computing Systems
- Functional Areas of Information Technology Operations
- Separation of Duties in IT Operations and Other IT Functions
- Enterprise-Wide Resource Planning System, Customer-Relationship Management System, and Software Lice
- Enterprise-Wide Resource Planning System
- Customer-Relationship Management System
- Software Licensing and Piracy Management
- Data and Network Communications and Connections
- Voice over Internet Protocol
- Private Branch Exchange Systems
- Plain Old Telephone Service
- Virtual Private Networks
- Multimedia Collaborative Computing Networks
- Ad Hoc Networks
- Content Delivery Networks
- Value-Added Networks
- Wireless Sensor Networks
- Digital Cellular Networks
- Peer-to-Peer Networks
- Converged Networks
- Optical Networks
- Body Area Networks
- Radio Frequency Identification Networks
- Network Connections
- Proxies and Reverse Proxies
- Modems
- Port Protection Devices
- Multiplexers
- Hardware Controllers
- Protocol Converters
- Protocol Analyzers
- Backbone Network
- How Do Networks Get Connected?
- Concentrators
- Hubs
- Connectors
- Network Interface Cards
- Front-End Processors
- Network Nodes
- Which Network Uses What Topology?
- Sockets
- Ports
- Subnets
- Portals
- Wireless Devices
- Wireless Access Points
- Domain Controller
- Programmable Logic Controller
- Quality of Service and Quality of Protection
- Ways to Improve the QoS and QoP
- Business Continuity
- Business Focused Continuity Management
- Information Technology Focused Continuity Management
- Computer Security Incident Management
- Contingency Planning Strategies
- Disaster Recovery Planning
- Develop Recovery Site Strategies
- Service-Level Agreements for Alternate Recovery Sites
- Implementation, Documentation, Training, and Testing
- Contingency Plan Maintenance
- Relationship of Business Continuity Management to ISO Standards
- Financial Accounting and Finance: Basic Concepts of Financial Accounting
- Accounting Principles and Qualities of Accounting Information
- Accounting Cycle
- Different Formats of Financial Statements
- Intermediate Concepts of Financial Accounting
- Bonds
- Leases
- Pensions
- Intangible Assets
- Research and Development
- Advanced Concepts of Financial Accounting
- Business Combinations
- Consolidation of Financial Statements
- Partnerships
- Foreign Currency Transactions
- Financial Statement Analysis
- Types of Financial Statement Analysis
- Limitations of Financial Statement Ratios
- Types of Debt and Equity
- Types of Debt
- Types of Equity
- Common Stocks
- Preferred Stock
- Financial Instruments
- Currency Derivatives
- Swaps
- Credit Derivatives
- Hidden Financial Reporting Risk
- Cash Management
- Cash Controls
- Cash Items Excluded
- Bank Reconciliation
- Float
- Hedging
- Controls Over Cash
- Cash Account Balances
- Payables
- Receivables
- Electronic Techniques to Control Cash
- Management of Current Assets
- Cash Conversion Cycle Model
- Working Capital Asset Investment Policies
- Working Capital Financing Policies
- Management of Cash
- Cash Management Efficiency Techniques
- Management of Marketable Securities
- Valuation Models
- Inventory Valuation
- Financial Asset Valuation
- Business Valuation
- Capital Budgeting
- Methods to Rank Investment Projects
- Regular Internal Rate of Return
- Modified Internal Rate of Return
- Postaudit of Capital Projects
- Project Cash Flows and Risk Assessment
- Capital Rationing
- International Capital Budgeting
- Cost of Capital Evaluation
- Cost of Debt
- Cost of Preferred Stock
- Cost of Retained Earnings
- Cost of Common Stock
- Weighted-Average and Marginal Cost of Capital Concepts
- Issues in Cost of Capital
- Taxation Schemes
- Tax Shelters
- Examples of Taxation Schemes
- Differences between Tax Reporting and Financial Reporting
- Mergers, Acquisitions, and Divestitures
- Types of Mergers
- Merger Analysis
- Types of Divestitures
- Leveraged Buyouts
- Holding Companies
- Role of Investment Bankers in Mergers and Acquisitions
- Role of Regulators in Mergers and Acquisitions
- Managerial Accounting: General Concepts
- Costing Systems
- Target Costing
- Traditional Costing
- Activity-Based Costing
- Just-in-Time Costing
- Standard Costing
- Cost Concepts
- Absorption and Variable Costing Methods
- Management's Use of Absorption and Variable Costing Methods
- Technical Aspects of Absorption and Variable Costing Methods
- Other Cost Concepts
- Cost Behavior
- Assumptions Underlying Cost Classifications
- Cost Estimation Approaches
- Relevant Costs
- Differential Analysis
- Application of Relevant Cost Concept
- Cost-Volume-Profit Analysis
- Methods for Calculating Break-Even Point (BEP)
- Graphic Method
- CVP Assumptions and Their Limitations
- Ways to Lower the BEP
- Sensitivity Analysis in CVP Model
- Changes in Variable and Fixed Costs on CVP Analysis
- Contribution Margin versus Gross Margin
- Profit-Volume Chart versus CVP Chart
- Effect of Sales Mix and Income Taxes on CVP
- Transfer Pricing
- Transfer Pricing Methods
- Transfer Pricing Management
- Dual Pricing in Transfer Pricing
- International Transfer Pricing
- Transfer Pricing Choices
- Taxes and Transfer Pricing
- Responsibility Accounting
- Accountability of Managers
- Responsibility Centers
- Operating Budgets
- Operating Budget Systems
- Benefits of Operating Budgets
- Different Dimensions in Operating Budgets
- How Operating Budgets Are Prepared
- Operating Budgeting Techniques
- Advantages of Operating Budgets
- Limitations of Operating Budgets
- Economic/Financial Environments
- International Organization Structures
- Information Flows and Organization Structures of MNCs
- Models of Multinational Business
- Types of International Strategies
- International Strategic and Tactical Objectives
- Technology and Global Strategy
- Forms of International Business and Marketing Strategies
- Trade
- Government Controls over Trade
- Trade Liberalization and the World Trade Organization
- Intellectual Property Rights and International Licensing Agreements
- Foreign Direct Investment
- Cultural/Political Environments
- Different Local/Regional Cultures
- Global Manager's Dilemma
- Regional Cultures
- Global Communication Insights
- General Characteristics of the Emerging Work Culture
- Cross-Cultural Negotiations
- How to Avoid Failure in International Negotiations?
- How Much Must One Know about the Foreign Culture in Negotiations?
- Strategic Planning for International Negotiations
- Ethical Constraints in Foreign Negotiations
- International Management Theories
- Global Mindsets
- Legal and Economic Concepts
- Definition of Contracts
- Requirements of Contracts
- Classification of Contracts
- Other Types of Contracts
- Nature of Key Economic Indicators
- Specific Types of Key Economic Indicators
- Other Types of Key Economic Indicators
- Methods of Measuring Economic Performance
- Impact of Government Legislation and Regulation on Business
- Governmental Legislation and Regulation
- Government's Monitoring of Environmental Issues
- Specific Trade Legislation and Regulations
- Methods, Restrictions, and Barriers of International Trade
- Methods of Restricting the Trade via Tariffs
- Methods of Restricting the Trade via Import Quotas
- Methods of Restricting the Trade via Domestic Content Laws
- Methods of International Trade: Export Promotion Programs
- Methods of International Trade: Trade Agreements
- Methods of International Trade: Technology Policies
- Theory of Comparative Advantage
- International Laws: World Trade Organization
- International Laws: North American Free Trade Agreement
- International Laws: European Union
- International Laws: Other Regional Groups
- 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
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- Gerð : 208
- Höfundur : 11863
- Útgáfuár : 2017
- Leyfi : 379