Preface vii CIA Exam Content Syllabus and Specifications xi CIA Exam-Taking Tips xv Professional Standards 1 I.1 New IPPF Defined 2 II.2 Introduction to the IIA's Standards 2 III.3 IIA's International Standards 4 Domain 1 Managing the Internal Audit Activity 83 1.1 Internal Audit Operations 83 1.2 Risk-Based Internal Audit Plan 96 1.3 Assurance Engagements 102 1.4 Consulting Engagements 227 1.

5 Coordination between Internal Auditors and Others 265 1.6 Communicating and Reporting 272 1.7 Sample Practice Questions 276 Domain 2 Planning the Engagement 279 2.1 Objectives and Scope of Audit Engagement 279 2.2 Risk Assessment for Auditable Areas 282 2.3 Engagement Work Program 290 2.4 Audit Resources for Audit Engagements 293 2.5 Sample Practice Questions 295 Domain 3 Performing the Engagement 299 3.

1 Information-Gathering Tools and Techniques 299 3.2 Sampling Methods and Statistical Analysis 307 3.3 Data Analysis and Evaluation Techniques 349 3.4 Audit Analytics 369 3.5 Audit and Legal Evidence 389 3.6 Audit Workpapers 396 3.7 Engagement Supervision 399 3.8 Sample Practice Questions 404 Domain 4 Communicating Results and Monitoring Progress 411 4.

1 Communication Quality and Elements 411 4.2 Audit Reporting Process 423 4.3 Residual Risk and Risk Acceptance 425 4.4 Monitoring Audit Progress 429 4.5 Sample Practice Questions 432 Sample Practice Questions, Answers, and Explanations 435 Appendix A: Characteristics of Effective Auditors and Audit Function 467 Appendix B: Sarbanes-Oxley Act of 2002 475 Appendix C: Big Data and Data Mining 483 Appendix D: Operational Audits 511 Appendix E: Information Technology Audits 617 Appendix F: Environmental Compliance Audits 741 Appendix G: Human Resources Compliance Audits 751 Appendix H: Quality Audits 761 Appendix I: Information Security Protection Methods 787 General Glossary 799 Risk Glossary 841 Sampling and Statistics Glossary 865 About the Author 881 Index 883.