Contents

AL
Preface vii
CIA Exam Study Preparation Resources xi

RI
CIA Exam-Taking Tips and Techniques xiii
CIA Exam Content Specifications xv

TE
Domain 1 Mandatory Guidance MA 1
1.1 Definition of Internal Auditing 1
1.2 International Standards 1
1.3 Code of Ethics 67
ED

1.4 Sample Practice Questions 70

HT

Domain 2 Internal Control and Risk 75

2.1 Types of Controls 75
IG

2.2 Management Control Techniques 104

2.3 Internal Control and Alternative Control Frameworks 107
R

2.4 Risk Vocabulary and Concepts 120

PY

2.5 Fraud Risk Awareness 125

2.6 Sample Practice Questions 139
CO

Domain 3 Conducting Internal Audit Engagements 141

3.1 Data-Gathering Tools and Techniques 141
3.2 Data Analysis and Interpretation 170
3.3 Process Mapping 189
3.4 Audit and Legal Evidence 193
3.5 Sample Practice Questions 201

Sample Practice Questions, Answers and Explanations 207

Glossary 231
Index 253