Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Assurance services

Certification

2013

2013

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Charter

Chief audit executive (CAE)

2013

2013

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Code of Ethics

Compliance

2013

2013

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Conflict of interest

Consulting services

2013

2013

Definition

Definition

The systematic measurement of characteristics

such as education and experience that results in
recognition of an individual as one who meets
the suggested knowledge and other minimum
requirements for a position or a profession.

Objective examination of evidence for the

purpose of providing an independent assessment
on risk management, control, or governance
processes for an organization.

The IIAs CIA Learning System

The IIAs CIA Learning System

Definition

Definition

The top position in an organization responsible

for internal audit activities.

In terms of the internal audit activity, a formal

written document that defines the activity's
purpose, authority, and responsibility.

The IIAs CIA Learning System

The IIAs CIA Learning System

Definition

Definition

The conformity and adherence to policies, plans,

procedures, laws, regulations, contracts, or other
requirements.

Principles relevant to the profession and practice

of internal auditing and Rules of Conduct that
describe behavior expected of internal auditors.

The IIAs CIA Learning System

The IIAs CIA Learning System

Definition

Definition

Advisory and related client service activities, the

nature and scope of which are agreed with the
client and which are intended to add value and
improve an organization's governance, risk
management, and control processes without the
internal auditor assuming management
responsibility.

Any relationship that is or appears to be not in

the best interest of the organization; would
prejudice an individual's ability to perform his or
her duties and responsibilities objectively.

The IIAs CIA Learning System

The IIAs CIA Learning System

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Continuing professional
development

Engagement

2013

2013

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Engagement objectives

Governance

2013

2013

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Internal auditing

Risk

2013

2013

Part 1: Internal Audit Basics

Section I

Part 1: Internal Audit Basics

Section I

Staffing

Training

2013

2013

Definition

Definition

A specific internal audit assignment, task, or

review activity, such as an internal audit, control
self-assessment review, fraud examination, or
consultancy.

The means by which members of a profession

maintain, improve, and broaden the knowledge,
skills, and competence required in their
professional lives.

The IIAs CIA Learning System

The IIAs CIA Learning System

Definition

Definition

The combination of processes and structures

implemented by the board in order to inform,
direct, manage and monitor the activities of the
organization toward the achievement of its
objectives.

Broad statements developed by internal auditors

that define intended engagement
accomplishments.

The IIAs CIA Learning System

The IIAs CIA Learning System

Definition

Definition

The possibility of an event occurring that will

have an impact on the achievement of objectives;
measured in terms of impact and likelihood.

An independent, objective assurance and

consulting activity designed to add value and
improve an organization's operations; brings a
systematic, disciplined approach to evaluate and
improve the effectiveness of risk management,
control, and governance processes.

The IIAs CIA Learning System

The IIAs CIA Learning System

Definition

Definition

The process in which people acquire the

capabilities (knowledge and skills acquisition
and development) to help them achieve
organizational goals and objectives.

The process of identifying human capital needs

for the internal audit function and internal audit
activities and ensuring that qualified individuals
are available for engagements.

The IIAs CIA Learning System

The IIAs CIA Learning System