Wiley CIA Exam Review 2020, Part 3 Business Knowledge for Internal Auditing

S. RAO VALLABHANENI is an educator, author, publisher, consultant, and practitioner in business with more than thirty years of management and teaching experience in auditing, accounting, manufacturing, and IT consulting in both public and private sectors. He is the author of more than sixty trade books, study guides, review guides, monographs, audit guides, and articles in auditing and IT. He holds twenty-four professional certifications in business management in Accounting, Auditing, Finance, Information Technology, Manufacturing, Quality, and Human Resource.

Preface vii

CIA Exam Content Syllabus and Specifications xi

CIA Exam-Taking Tips xv

Domain 1 Business Acumen (35%)

1.1 Strategic Planning Process 2

1.2 Performance Measurement Systems 27

1.3 Organizational Behavior 44

1.4 Performance Management Techniques 57

1.5 Managers, Leaders, and Entrepreneurs 65

1.6 Risk and Control Implications of Different Organizational Structures 96

1.7 Risk and Control Implications of Common Business Processes 111

1.8 Project Management and Change Management 172

1.9 Business Contracts 203

1.10 Big Data and Data Analytics 217

1.11 Business Intelligence 245

1.12 Business Functions 252

1.13 Business Development Life Cycle 314

1.14 Business Skills 341

1.15 Business Controls 393

1.16 Sample Practice Questions 404

Domain 2 Information Security (25%)

2.1 Physical Security Controls 409

2.2 Authentication and Authorization Controls 424

2.3 Information Security Controls 437

2.4 Data Privacy Management 477

2.5 Emerging Technology Practices 482

2.6 Cybersecurity Risks, Controls, and Policies 514

2.7 Sample Practice Questions 579

Domain 3 Information Technology (20%)

3.1 System Development Life Cycle 583

3.2 Database Terms and Internet Terms 624

3.3 Business Software Systems 648

3.4 IT Infrastructure and Networks 664

3.5 IT Control Frameworks and Basic Controls 729

3.6 Disaster Recovery and Backup Methods 756

3.7 Sample Practice Questions 786

Domain 4 Financial Management (20%)

4.1 Financial Accounting and Finance 789

4.2 Managerial Accounting 925

4.3 Sample Practice Questions 976

Sample Practice Questions, Answers, and Explanations 981

Glossary A: Business Glossary 1013

Glossary B: Technology Glossary 1069

Glossary C: Financial Glossary 1121

About the Author 1131

Index 1133

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