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This unit makes up 14% of Part 2 of the CIA exam and is tested at the basic and proficient cognitive levels. This study unit mainly covers topics related to engagement sources and nature of information (questionnaire, interviewing, observation etc.).
Topics:
0:00 Introduction
0:39 Overview
3:50 Syllabus
5:40 Four Qualities of Information
10:55 Sources of Information
15:51 Nature of Information
21:27 Forms of Evidence and Level of Evidence Persuasiveness
25:18 Incomplete Information
28:05 Questionnaires
32:10 Interviewing
34:51 Other Information Gathering Methods
Previous Video Part 2 - Introduction: [ Ссылка ]...
Part 2 - Unit 1: Internal Audit Operations: [ Ссылка ]...
Part 2 - Unit 2: Assurance and Compliance Engagements: [ Ссылка ]...
Part 2 - Unit 3: Financial, Environmental and Consulting Engagements: [ Ссылка ]...
Part 2 – Unit 4: Internal Audit Plan: [ Ссылка ]
Part 2 - Unit 5: Engagement Planning: [ Ссылка ]
IA Complete Videos:
CIA Part 1- Complete lectures, click on this link: [ Ссылка ]
CIA Part 2 - Complete lecture, click on this link: [ Ссылка ]
CIA Summary Notes:
CIA Part 1 - [ Ссылка ]
CIA Part 2 - [ Ссылка ]
Other Videos:
Risk Based Internal Audit - [ Ссылка ]
COSO ERM - [ Ссылка ]
COSO Integrated Framework - [ Ссылка ]
ISO 31000 - [ Ссылка ]
Cobit Framework - [ Ссылка ]
Audit Universe – [ Ссылка ]
Risk Universe – [ Ссылка ]
Risk Appetite – [ Ссылка ]
Three Line of Defense - [ Ссылка ]
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CIA Part 2 | Unit 6: Information Gathering
Теги
cia part 1gleimciaobjectivityindependenceproficiencydue professional carequality assuranceimprovement programboardaudit committeeauditinternal auditexternal auditfinancial auditrisk managementimpairmentfinancestatutory auditriskoperational riskermcosoaccacpaiiaaudit planrisk assessmentrisk mitigationfraudinternal controlcontrolsrisk matrixrisk appetitetolerancestuployergovernancecia part 2cia part 3informationevidence