Wiley CIA Exam Review Focus Notes, Internal Audit Knowledge Elements (Part 3)

目录
Preface  xiii

CIA Exam Study Preparation Resources xv

CIA Exam-Taking Tips and Techniques  xix

CIA Exam Content Specifi cations  xxi

Domain 1 Governance and Business Ethics (5–15%)  1
Corporate/Organizational Governance Principles  1
Roles and Responsibilities of the Audit Committee 17
Business Ethics 18
Corporate Social Responsibility  29
Domain 2 Risk Management (10–20%)  34
Corporate Risk Management  34
Enterprise Risk Management  37
Domain 3 Organizational Structures, Business Processes, and Risks (15–25%)  40
Risk/Control Implications of Different Organizational Structures  40
Types of Organizational Structures  41
Schemes in Various Business Cycles  51
Business Process Analysis  65
Business Process Reengineering and Business Process Improvement  67
Benchmarking  68
Production Process Flows  69
Design of Performance Measurement Systems  70
Performance  71
Productivity  72
Components of Productivity Measurement  73
Criteria for Productivity Improvement  73
Balanced Scorecard System 76
Inventory Management Techniques and Concepts  78
Electronic Data Systems 104
Business Development Life Cycles  112
International Organization for Standardization Framework  115
Outsourcing Business Processes 123
Domain 4 COMMUNICATION (5–10%) 132
Communication Skills 132
Stakeholder Relationships 140
Domain 5 Management and Leadership Principles (10–20%) 150
Strategic Management 150
Strategic Planning Process 153
Global Analytical Techniques 155
Porter’s Competitive Strategies 159
Industry Environments 163
Evolution of Global Markets 166
Strategic Decisions 167
Portfolio Techniques of Competitive Analysis 169
Forecasting 172
Quality Management 176
Decision Analysis 195
Decision Making  204
Organizational Behavior 215
Group Dynamics  221
Human Resource Management  226
Risk/Control Implications of Different Leadership Styles  233
Management Skills  235
Team Building  242
Negotiation and Confl ict Management  251
Project Management and Change Management  263
Change Management Techniques  271
Domain 6 INFORMATION TECHNOLOGY AND BUSINESS CONTINUITY (15–25%)  275
Security  275
System Security  282
Firewalls  293
Routers  304
Sensors  307
Hardware and Software Guards  308
Demilitarized Zones 311
Information Protection 313
Identification and Authentication  333
Encryption  347
Application Development  366
System Infrastructure 412
Database Systems  427
Cloud Computing Systems  435
Functional Areas of Information Technology Operations  444
Enterprise-Wide Resource Planning System, Customer-Relationship

Management System, and Software Licensing and Piracy Management  453
Data and Network Communications and Connections  463
Business Continuity  531
Domain 7 Financial Management (13–23%)  559
Financial Accounting and Finance: Basic Concepts of Financial Accounting  559
Intermediate Concepts of Financial Accounting  565
Advanced Concepts of Financial Accounting 571
Financial Statement Analysis  584
Types of Debt and Equity  590
Financial Instruments  596
Cash Management  599
Valuation Models 613
Capital Budgeting  621
Cost of Capital Evaluation  629
Taxation Schemes  638
Mergers, Acquisitions, and Divestitures  640
Managerial Accounting: General Concepts 647
Costing Systems  648
Cost Concepts  656
Relevant Costs  668
Cost-Volume-Profi t Analysis  669
Transfer Pricing 676
Responsibility Accounting  679
Operating Budgets  681
Domain 8 Global Business Environment (0–10%)  687
Economic/Financial Environments  687
Cultural/Political Environments  703
Legal and Economic Concepts 713
Impact of Government Legislation and Regulation on Business 718
Appendix Sarbanes-Oxley Act of 2002  735
Title II—Auditor Independence  736
Title III—Corporate Responsibility  737
Title IV—Enhanced Financial Disclosures  739

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