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Wiley CIAexcel Exam Review 2014: Part 1, Internal Audit Basics by S. Rao Vallabhaneni

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Index

A

Accounting controls

Accounting estimates

Accounting fraud

ACL (software)

Activity-based costing (ABC)

Activity-level controls

Adequate control

Administrative controls

Administrative reporting

Analysis and Evaluation (Standard 2320)

Analytical evidence

Analytical review techniques

Anecdotal records

Annual reports

Application development

Application system controls

Approvals

control activities

data authorization controls

deviation from QAIP

engagement planning

internal audit charter

internal audit plans and resource requirements

management approvals

release of engagement records

for reporting information outside the organization

of work programs

Archive files

Assessments

assurance providers

control

external

external service providers

of governance

information reliability and integrity

of internal audit activity

privacy risks and controls

of quality programs

risk

of risk management processes

self-assessment

skills

user satisfaction

Asset management ratios

Assets

comparative analysis

concealment of

embezzlement

hazard risks

overstatement of

physical counts and inspections

return on (ROA)

risk assessment

risk avoidance controls

safeguarding

theft of

valuation of

Assurance

defined

level

services

Assurance map

Attorney-client privilege

Attribute Standards (Standard 1000 to 1322)

about

Independence and Objectivity (Standard 1100)

Direct Interaction with the Board (Standard 1111)

Impairment to Independence or Objectivity (Standard 1130)

Individual Objectivity (Standard 1120)

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