Certified Internal Auditor Abuse and Related Topics, Exams of Auditing

Download Certified Internal Auditor Abuse and Related Topics and more Exams Auditing in PDF only on Docsity! Certified Internal Auditor Abuse - /n Occurs when the conduct of an activity or function falls short of expectations for prudent behavior. Abuse is distinguished from noncompliance in that abusive conditions may not directly violate laws or regulations. Abusive activities may be within the letter of the laws and regulations but violate either their spirit or the more general standards of impartial and ethical behavior" Activity reports - /n Highlight significant audit findings and recommendations and inform senior management and the board of any significant deviations from approved audit work schedules, staffing plans, and financial budgets, and the reasons for them. Add value - /n Providing objective and relevant assurance, and contributes to the effectiveness and efficiency of governance, risk management, and control processes. Alternative risk-transfer tools - /n ... Captive insurance methods - /n ... Financial insurance contracts - /n ... Multiline/multiyear insurance contracts - /n ... Multiple-trigger policies - /n ... Risk securitization - /n ... Analytical procedures - /n ... Anecdotal records - /n ... Appreciation - /n ... Assurance maps - /n ... Assurance services - /n ... Attribute - /n ... Attribute listing - /n ... Attribute sampling - /n ... Auditable activities - /n ... Auditee - /n ... Audit objectives - /n ... Audit procedures - /n ... Audit program - /n ... Audit report - /n ... Audit risk - /n ... Audit scope - /n ... Audit working papers - /n ... Audit work schedules - /n ... Authorization - /n ... Authorizing - /n ... Bias - /n ... Board - /n ... Cause - /n ... Charter (internal audit) - /n ... Cheif audit executive (CAE) - /n ... Civil acts - /n ... Cluster sample - /n ... Code of Ethics - /n ... Coefficient of variation - /n ... Compliance - /n ... Compliance requirement - /n ... Impairment - /n ... Independence - /n ... Information - /n ... Information technology (IT) controls - /n ... Information technology (IT) governance - /n ... Insurance - /n ... Insurable interest - /n ... Internal audit activity - /n ... Internal auditing - /n ... Internal auditing department - /n ... Internal auditor - /n ... Internal control - /n ... Internantional Professional Practices Framework (IPPF) - /n ... Interval estimate - /n ... Interval variable - /n ... Irregularities - /n ... Judgement sample - /n ... Legal concepts - /n ... Due process - /n ... Due care - /n ... Due diligence - /n ... Due professional care - /n ... Duty of loyalty - /n ... Duty of care - /n ... Duty of obedience - /n ... Management - /n ... Mean - /n ... Mean absolute deviation (MAD) - /n ... Median - /n ... Mode - /n ... Monitoring - /n ... Must - /n ... Natural hedges - /n ... Nominal variable - /n ... Noncompliance - /n ... Objective risk - /n ... Objectives - /n ... Objectivity - /n ... Operational risk - /n ... Operations - /n ... Ordinal variable - /n ... Outlier - /n ... Outside service provider - /n ... Parameter - /n ... Peril - /n ... Point estimate - /n ... Population - /n ... Portfolio risk - /n ... Practice Advisories - /n ... Practice Guides - /n ... Precision - /n ... Preventive Controls - /n ... Process mapping - /n ... Proficiency - /n ... Programs - /n ... Pure Risk - /n ... Purpose statements - /n ... Quality assurance - /n ... Random number sampling - /n ... Random selection - /n ... Range - /n ... Ratio analysis - /n ... Ratio estimate - /n ... Ratio variable - /n ... Reasonableness test - /n ... Recommendations - /n ... Regression analysis - /n ... Residual risk - /n ... Risk - /n ...