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Lecture Videos_CIA Exam Part One: Essentials of Internal Auditing
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Course Overview
Suggested Learning Approach
Recommended Learning Resources
House Keeping
1.0 Domain I Overview
1.1 to 1.1.2.2 Overview of IPPF
1.1.2.3 The Standards
1.1.3 Definition of Internal Auditing
1.1.4 Core Principles - Overview
1.1.4 Core Principles - CP1 to CP3
1.1.4 Core Principles - CP4 to CP6
1.1.4 Core Principles - CP7 to CP10
1.1.5 Purpose, Authority and Responsibility
1.2 Internal Audit Charter
1.3 Assurance and Consulting Services
1.4 Code of Ethics Overview
1.4.1 Code of Ethics - Integrity
1.4.2 Code of Ethics - Objectivity
1.4.3 Code of Ethics - Confidentiality
1.4.4 Code of Ethics - Competency
Domain I Recap
2.00 Domain II Overview
002 Introducing the Team
2.1 Independence
2.1.1 Organizational Independence - I
2.1.1 Organizational independence - II
2.1.1 Organizational Independence - III
2.2 Objectivity
2.1.2 Direct Interaction with the Board
2.3 Impairment to Independence and Objectivity
3.0 Proficiency and Due Professional Care
3.1 Proficiency
3.1.1 Proficiency - Assurance and consulting requirements
3.1.2 Proficiency - Competency Framework
3.1.3 Demonstrating Proficiency
3.2 Due Professional Care
3.2.1 Due Professional Care - Assurance and Consulting Requirements
3.2.2 Demonstrating Due Professional Care
3.3 Continuing Professional Development
4.0 Domain IV Overview - QAIP
4.1 Internal Assessments
4.2 External Assessments
4.3 Communication of QAIP results
4.4 Disclosure of Conformance and Non-conformance
5.0 Domain V Overview
5.1.1 Governance - I
5.1.2 Governance -II
5.1.3 The New Three Lines Model
5.1.4 Organizational Culture and Control Environment
5.1.5 Organizational Culture and Control Environment II
5.1.6 Ethics & Compliance - E&C
5.1.7 E&C Program and Disposition of Issues
5.1.8 Corporate Social Responsibility
5.2 Risk Management
5.2.1 ISO 31000
5.2.2 ISO 31000 - Principles
5.2.3 ISO 31000 - Framework
5.2.4 ISO 31000 - Process
5.2.5 COSO ERM
5.2.6 Relevant Risk Concepts and Terms - I
5.2.7 Relevant Risk Concepts and Terms - II
5.2.8 Relevant Risk Concepts and Terms - III
5.2.9 Risk Management Process - Case Study - Part I
5.2.9 Risk Management Process - Case Study - Part II
Supporting Documents
5.2.10 Assessing Risk Management Effectiveness
5.3 Control
5.3.1 Types of Control
5.3.2 COSO Internal Control
5.3.2.1 Control Environment
5.3.2.2 Control Environment - Principles
5.3.2.3 COSO Risk Assessment
5.3.2.4 COSO Control Activities
5.3.2.5 Information & Communication
5.3.2.6 Monitoring
5.4 Effective system of Internal Control
6.0 Fraud
6.1 Types of fraud
6.2.1 Fraud Tree - Asset Misappropriation - Cash
6.2.2 Fraud Tree - Fraudulent Disbursements I
6.2.3 Fraud Tree - Fraudulent Disbursements II
6.2.4 Fraud Tree - Physical and Intangible Assets
6.2.5 Fraud Tree - Corruption
6.2.6 Fraud Tree - Financial Statement Fraud
6.3 Internal Audit's Role in Fraud Assessment
Introduction
Course Overview
Suggested Learning Approach
Recommended Learning Resources
House Keeping
Domain I - Foundations of Internal Auditing (15%)
1.0 Domain I Overview
Preview
1.1 to 1.1.2.2 Overview of IPPF
1.1.2.3 The Standards
1.1.3 Definition of Internal Auditing
1.1.4 Core Principles - Overview
1.1.4 Core Principles - CP1 to CP3
1.1.4 Core Principles - CP4 to CP6
1.1.4 Core Principles - CP7 to CP10
1.1.5 Purpose, Authority and Responsibility
1.2 Internal Audit Charter
1.3 Assurance and Consulting Services
1.4 Code of Ethics Overview
1.4.1 Code of Ethics - Integrity
1.4.2 Code of Ethics - Objectivity
1.4.3 Code of Ethics - Confidentiality
1.4.4 Code of Ethics - Competency
Domain I Recap
Domain II - Independence and Objectivity (15%)
2.00 Domain II Overview
Preview
002 Introducing the Team
2.1 Independence
2.1.1 Organizational Independence - I
2.1.1 Organizational independence - II
2.1.1 Organizational Independence - III
2.2 Objectivity
2.1.2 Direct Interaction with the Board
2.3 Impairment to Independence and Objectivity
Domain III - Proficiency and Due Professional Care (18%)
3.0 Proficiency and Due Professional Care
3.1 Proficiency
3.1.1 Proficiency - Assurance and consulting requirements
3.1.2 Proficiency - Competency Framework
3.1.3 Demonstrating Proficiency
3.2 Due Professional Care
3.2.1 Due Professional Care - Assurance and Consulting Requirements
3.2.2 Demonstrating Due Professional Care
3.3 Continuing Professional Development
Domain IV - Quality Assurance and Improvement Program (7%)
4.0 Domain IV Overview - QAIP
4.1 Internal Assessments
4.2 External Assessments
4.3 Communication of QAIP results
4.4 Disclosure of Conformance and Non-conformance
Domain V - Governance, Risk Management, and Control (35%)
5.0 Domain V Overview
5.1.1 Governance - I
5.1.2 Governance -II
5.1.3 The New Three Lines Model
5.1.4 Organizational Culture and Control Environment
5.1.5 Organizational Culture and Control Environment II
5.1.6 Ethics & Compliance - E&C
5.1.7 E&C Program and Disposition of Issues
5.1.8 Corporate Social Responsibility
5.2 Risk Management
5.2.1 ISO 31000
5.2.2 ISO 31000 - Principles
5.2.3 ISO 31000 - Framework
5.2.4 ISO 31000 - Process
5.2.5 COSO ERM
5.2.6 Relevant Risk Concepts and Terms - I
5.2.7 Relevant Risk Concepts and Terms - II
5.2.8 Relevant Risk Concepts and Terms - III
5.2.9 Risk Management Process - Case Study - Part I
5.2.9 Risk Management Process - Case Study - Part II
Supporting Documents
5.2.10 Assessing Risk Management Effectiveness
5.3 Control
5.3.1 Types of Control
5.3.2 COSO Internal Control
5.3.2.1 Control Environment
5.3.2.2 Control Environment - Principles
5.3.2.3 COSO Risk Assessment
5.3.2.4 COSO Control Activities
5.3.2.5 Information & Communication
5.3.2.6 Monitoring
5.4 Effective system of Internal Control
Domain VI - Fraud Risks (10%)
6.0 Fraud
6.1 Types of fraud
6.2.1 Fraud Tree - Asset Misappropriation - Cash
6.2.2 Fraud Tree - Fraudulent Disbursements I
6.2.3 Fraud Tree - Fraudulent Disbursements II
6.2.4 Fraud Tree - Physical and Intangible Assets
6.2.5 Fraud Tree - Corruption
6.2.6 Fraud Tree - Financial Statement Fraud
6.3 Internal Audit's Role in Fraud Assessment
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