My Experience CIA exam audit audit

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					Some of the CIA exam I understand audit audit

 Experience in audit exam

  "Today, the internal audit is the most exciting, one of the most challenging job . The
industry adapted to the corporate, government and nonprofit organizations senior
leadership of the growing demand for high-quality services. internal audit staff in key
business activities played a role, to provide management with important information,
which leads to high-level decision makers attention and get a good career opportunity.
"It is these words inspire me to participate in the international Certified Internal
Auditor qualification examination and inspired me through the exam. I summed up
the experience of test points, and they hope to participate in CIA exam help a friend.
  1, CIA and CPA exams in different country, CPA examination focused on the audit of
financial statements of enterprises, while CIA exam focuses more on the management
of enterprises, focusing on the test logical thinking, analytical ability, as all choice
exams question, therefore more flexible, start to question CIA will find all the answers
given are correct, "ambiguous" and chose the answer, then another will think is right,
but in the end still do not know " Which is the real right answer. "Therefore, when in
problem solving: first, to understand the subject of investigation focused on what is,
in particular, treatment of a Western way of thinking and management concepts to
consider the issue, followed by the CIA is given the option The answer seems to
achieve the audit objective, but must find a correct answer. Therefore, internal audit
practice IIA standards of independence, objectivity, efficiency, and so is the behavior
criterion. Finally, the election is not the answer, we must choose an answer, not the
wrong points. Give an example: in the purchase, sometimes even if the supplier's bid
is not low, being chosen as suppliers. Usually the auditor should take the most
appropriate next steps are: select the steps for: l, to seek the company of the Legal
Adviser; 2, and the buyer discuss the procurement operations; 3, contact the vendor to
discuss the procurement; 4 , and the buyer of the higher authorities to discuss
procurement. Examination of the contents of the subject IS09000 quality certification
system, the system of qualified suppliers, test to focus on fraud audit.
Problem-solving ideas: first choice item: Incorrect. Not enough evidence that fraud
occurred, so this step should be implemented in the future. Second choice item:
Correct. Available on the existence of fraud-related information. The third choice
items: Incorrect. Can not get on the existence of fraud-related information, and do not
meet the requirements of Auditing Standards. Fourth choice items: Correct. Available
on the existence of fraud-related information. This question is the answer for 2,4 head,
according to our way of thinking or with the buyer and the buyer's procurement
operations supervisors to discuss the audit may not achieve the purpose, sculptors and
other suppliers may contact to discuss the procurement operations to better achieve
the purpose of the audit. Therefore, we must adapt to the examination of thinking.
  second audit should be familiar with the International Association for the revised
2001 "the internal audit practice standards" while doing a lot of questions, to deepen
the internal audit theory and understanding of the topic ideas, just do "CIA
examination papers 1995-1997 "is not enough," internal audit principles and
techniques of "The exercises can also be carefully analyzed, but also questions online
for the latest information, improved problem-solving level, to ensure that similar
topics encountered in the exam without losing points.
 3, the last two years of the CIA from the direction of view, the examination focused
on: (1) fraud (Fraud) of the features, how to determine fraud, how to prevent harm
and so on all fraud-related content (2) self-control evaluation of the characteristics and
role of internal control, all the contents of the internal control (3) IIA's Internal
Auditing Standards (4) risk management. Information technology for the independent
examination, in which part of the computer audit and technology audit procedures
have been described, mainly on other aspects of the implementation of network
connectivity and network security, computer information security problem, you can
see the basis of some IN-TERNT , Practical Guide, TCP / IP, firewall, etc. based on
the book to find out, in addition, due to "internal audit process," "10 10 internal audit
technology", "Management control and information technology" three tests, only
between them is a different focus, knowledge of cross-cutting, also incidentally,
looked a class read the contents of the other two, it is suggested that three courses
with the examination. Examination big edited

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