Wiley CIA Exam Review Focus Notes, Business Analysis and Information Technology

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  • Edition: 2nd
  • Format: Spiral Bound
  • Copyright: 2013-04-01
  • Publisher: Wiley
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The Wiley CIA Exam Review Focus Notes are developed for each of the four parts of the Certified Internal Auditor (CIA) exam sponsored by the Institute of Internal Auditors (IIA). The purpose of the focus notes is to digest and assimilate the vast amounts of knowledge, skills, and abilities (KSAs) tested on the CIA exam in a clear, concise, easy-to-read, and easy-to-use format. Each of the focus notes book topics is organized in the same way as the Wiley CIA Exam Review book topics, that is, one focus-notes book for each of the four-volume review books. The four-volume Focus Notes books will supplement and complement the existing Wiley CIA Exam Review books. Volume 3 is entitled Business Analysis and Information Technology.

Author Biography

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 fields.

Table of Contents

Preface  xiii

CIA Exam Study Preparation Resources xv

CIA Exam-Taking Tips and Techniques  xix

CIA Exam Content Specifi cations  xxi

Domain 1 Governance and Business Ethics (5–15%)  1

Corporate/Organizational Governance Principles  1

Roles and Responsibilities of the Audit Committee 17

Business Ethics 18

Corporate Social Responsibility  29

Domain 2 Risk Management (10–20%)  34

Corporate Risk Management  34

Enterprise Risk Management  37

Domain 3 Organizational Structures, Business Processes, and Risks (15–25%)  40

Risk/Control Implications of Different Organizational Structures  40

Types of Organizational Structures  41

Schemes in Various Business Cycles  51

Business Process Analysis  65

Business Process Reengineering and Business Process Improvement  67

Benchmarking  68

Production Process Flows  69

Design of Performance Measurement Systems  70

Performance  71

Productivity  72

Components of Productivity Measurement  73

Criteria for Productivity Improvement  73

Balanced Scorecard System 76

Inventory Management Techniques and Concepts  78

Electronic Data Systems 104

Business Development Life Cycles  112

International Organization for Standardization Framework  115

Outsourcing Business Processes 123

Domain 4 COMMUNICATION (5–10%) 132

Communication Skills 132

Stakeholder Relationships 140

Domain 5 Management and Leadership Principles (10–20%) 150

Strategic Management 150

Strategic Planning Process 153

Global Analytical Techniques 155

Porter’s Competitive Strategies 159

Industry Environments 163

Evolution of Global Markets 166

Strategic Decisions 167

Portfolio Techniques of Competitive Analysis 169

Forecasting 172

Quality Management 176

Decision Analysis 195

Decision Making  204

Organizational Behavior 215

Group Dynamics  221

Human Resource Management  226

Risk/Control Implications of Different Leadership Styles  233

Management Skills  235

Team Building  242

Negotiation and Confl ict Management  251

Project Management and Change Management  263

Change Management Techniques  271


Security  275

System Security  282

Firewalls  293

Routers  304

Sensors  307

Hardware and Software Guards  308

Demilitarized Zones 311

Information Protection 313

Identification and Authentication  333

Encryption  347

Application Development  366

System Infrastructure 412

Database Systems  427

Cloud Computing Systems  435

Functional Areas of Information Technology Operations  444

Enterprise-Wide Resource Planning System, Customer-Relationship

Management System, and Software Licensing and Piracy Management  453

Data and Network Communications and Connections  463

Business Continuity  531

Domain 7 Financial Management (13–23%)  559

Financial Accounting and Finance: Basic Concepts of Financial Accounting  559

Intermediate Concepts of Financial Accounting  565

Advanced Concepts of Financial Accounting 571

Financial Statement Analysis  584

Types of Debt and Equity  590

Financial Instruments  596

Cash Management  599

Valuation Models 613

Capital Budgeting  621

Cost of Capital Evaluation  629

Taxation Schemes  638

Mergers, Acquisitions, and Divestitures  640

Managerial Accounting: General Concepts 647

Costing Systems  648

Cost Concepts  656

Relevant Costs  668

Cost-Volume-Profi t Analysis  669

Transfer Pricing 676

Responsibility Accounting  679

Operating Budgets  681

Domain 8 Global Business Environment (0–10%)  687

Economic/Financial Environments  687

Cultural/Political Environments  703

Legal and Economic Concepts 713

Impact of Government Legislation and Regulation on Business 718

Appendix Sarbanes-Oxley Act of 2002  735

Title II—Auditor Independence  736

Title III—Corporate Responsibility  737

Title IV—Enhanced Financial Disclosures  739

About the Author741

Index 743

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