Wiley CIAexcel Exam Review 2014 Focus Notes: Part 2, Internal Audit Practice

Index

A

Accounts payable

Accounts receivable

Activity reports

Assurance maps

Audit engagements

assurance

of contracts

of third parties

compliance audit engagements

general

specific

due diligence

financial

information technology

audit and control procedures

audit evidence

audit objectives

compensating controls

computer controls, classification of

control objectives

control types

controls, use of

cost-benefit analysis of controls

costs vs. controls vs. convenience

interrelationships between controls

scope

specific audits

operational

expenditure cycle, introduction to

financial reporting cycle, introduction to

product/conversion cycle, introduction to

revenue cycle, introduction to

treasury cycle, introduction to

performance

privacy

quality

of a company’s products or services

of internal audit function

security

Assurance providers, relying on work of

Audit assignment

Audit evidence

evaluating

appropriateness of

standards of

types of

information sources for

Audit manual

Audit monitoring and follow-up

auditee responses

closing recommendations, reasons for

IAA Standards applicable to

monitoring progress

senior management’s acceptance of risks, resolution of

Audit objectives, determining

Audit plan

Audit process

Audit reports

contents

compliance with standards, regulations, and laws

management responses

noteworthy accomplishments of management

objectives, scope, and methodology

final

oral and written

presentation and distribution

purpose and timeliness

Audit scheduling

Audit scope, determining ...