Contents

Preface CIA Exam Study Preparation Resources CIA Exam-Taking Tips and Techniques CIA Exam Content Specications Domain 1 Managing the Internal Audit Function 1.1 1.2 1.3 1.4 Domain 2 2.1 2.2 2.3 2.4 2.5 Domain 3 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 Strategic Role of Internal Audit Operational Role of Internal Audit Risk-Based Internal Audit Plan Sample Practice Questions

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Managing Individual Engagements Plan Engagements Supervise Engagements Communicate Engagement Results Monitor Engagement Outcomes Sample Practice Questions Types of Fraud Controls to Prevent or Detect Fraud Audit Tests to Detect Fraud Integrating Analytical Relationships to Detect Fraud Interrogation or Investigative Techniques Forensic Auditing Use of Computers in Analyzing Data for Fraud and Crime Sample Practice Questions

Sample Practice Questions, Answers, and Explanations Glossary Index

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Fraud Risks and Controls

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