2017

The International Professional Practices Framework (IPPF)^® is the conceptual framework that organizes authoritative guidance promulgated by The IIA. A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance. The IPPF includes Mandatory Guidance and Recommended Guidance.

Mandatory Guidance:

Research on internal audit stakeholders conducted as part of The IIA’s Common Body of Knowledge (CBOK) 2015 study confirms that executive management and directors expect and value internal audit expanding its roles to include both providing assurance over the organization’s strategic risks and assisting management to enhance their risk management processes over strategic risks.

Written through the collaboration of educators and practitioners, this textbook serves as a cornerstone for internal audit education. It covers key fundamentals of internal auditing that can be applied in an ever-changing business world, serving as a reference and training tool for internal audit practitioners.

When it comes to marketing and internal auditing, chances are you don’t envision the two departments as part of a collaborative effort for the good of the organization. Marketing is the pie-in-the-sky service where creativity trumps controls every time. Internal audit is the down-to-earth activity where common sense drives the mitigation of risks.

This book offers practical advice for auditing the procurement function and provides a summary of the fundamental internal controls that one would expect to see in a well-managed organization.

There have been significant developments and changes in the approach to procurement since the first edition was published. You will learn about:

The IIA’s International Professional Practices Framework (IPPF), The Standards, requires all Internal Audit activities regardless of industry, sector, or size of staff, to develop and maintain a Quality Assurance and Improvement Program (QAIP).  The essential elements of a QAIP include internal and external assessments.

CIA Exam Practice Questions is intended to familiarize interested parties with the content and format of the CIA exam. The questions are representative of the content of questions that a CIA candidate can expect to see on future exams. This guide includes practice questions that will help candidates develop knowledge of best practices in the industry, including questions specific to the updated International Standards for the Professional Practice of Internal Auditing, Mandatory Guidance of the IPPF, and the Core Principles for the Professional Practice of Internal Auditing.