CIA Study Guide - Part 1

Approaches to help ensure an anti-fraud culture would required 3 fundamental actions: Create a culture of honesty and high ethics Evaluat...

By it nature, governance is a complex activities. Followings are the activities and initiative that interact with governance: Compliance ...

Organizations establish goals and objectives and then assess the risk to achieving those objectives. A control strategy and internal control...

Risk management is a core competency for most internal audit departments. Internal auditors contribute to risk management through numerous a...

The nature of internal auditing work has evolved well beyond the traditional areas of internal control assurance and compliance to also incl...

Engagement work program is a document that lists the procedures to be followed during an engagement, designed to achieve the engagement plan...

The extent of supervision required will depend on the proficiency and experience of internal auditors and the complexity of the engagement. ...