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FIN
SR PRINCIPAL EXPERT RISK AND PROCESS MANAGEMENT
JKT0
INTERNAL AUDIT
PLANNING SP/DPS/IA 03. Internal Capabilities Analysis;
SP/IA 04. Regulatory Assessment;
SP/IA/PRO 07. Strategy Development;
FIN/IA 04. Budgeting (RKAP);
IA 01. Risk Based Audit Planning.
ENTERPRISE 4.3.5
MANAGEMENT
DELIVERY AUDIT RM/IA 10. SOX Risk Management;
LC/IA/RMG 06. Compliance Management;
IA 07. Financial Audit;
IA 08. Enterprise Management Audit;
IA/LC 09. Fraud & Investigation Audit.
BUSINESS PROCESS MGT 4.3.6
BE/IA 08. Quality Management Assessment;
IA 09. Internal Audit Quality Assurance
Certified Government Auditing Professional
Domain I: Standards, Governance, and Risk/Control Frameworks
A. Standards
Governance in the public sector (e.g., audit committee, code of conduct, open government, public
scrutiny, equity, accountability) (P)
Role of audit within the governance structure (P)
C. Risk/Control Frameworks (e.g., COSO, CoCo)
Role of frameworks (A)
Elements of a risk/control framework (P)
Application of frameworks (P)
Planning (The role of laws, regulations, rules, and ordinances in your planning process should be
considered in the planning process) (P)
Risk and control assessment practices (P)
Performing the engagement (P)
Communicating results (P)
Monitoring results (follow-up) (P)
B. Financial Management
Unique requirements in accounting for and reporting on government financial operations (P)
Principles of taxation and revenue generation (P)
Grants (P)
Contracts (P)
Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)
Privatization (A)
D. Implications of Delivering Services to Citizens
Due process rights of clients/citizens (P)
Governance Models
Audit Planning
Audit Fieldwork
Risk Assessment
Analytical Review
Data Gathering and Evaluation
Testing
Tools and Techniques (e.g., CAAT)
Audit Communications
Monitoring Outcomes
Balance Sheet
Statement of Cash Flows
Income/Expense Statement
B. Deposits (A)
C. Trusts (A)
D. Annuities (A)
E. Derivatives (A)
J. Commodities (A)
B. Underwriting (A)
Loans
Securities
Insurance
Private Placement
Initial Public Offerings
C. Securitizations (A)
D. Treasury Operations (e.g., Cash Management) (A)
E. Back-office Operations (A)
F. Marketing Sales and Distribution (e.g., Insurance
Agencies, Bank Branches, Brokers) (A)
G. Claims (A)
H. Investments (A)
I. Broker/Dealer Activities (A)
J. Rating Advisory Service (A)
K. Mergers and Acquisitions (A)
L. Loan Operations (e.g., Collateral Issues, Perfecting Liens)
(A)
Domain IV: The Regulatory Environment
Lending Disclosure
Deposits Disclosure
Real Estate Sales Disclosure
Self-assessment of Internal Controls/Risk Management
Investor/Depositor Protection
Financial and Personal Information Privacy
Anti-Money Laundering
C. Stock Exchanges and Other Markets (A)
D. Money and Banking (A)
Role of Money and Banking
Bond and Stock Markets
Effect of Interest Rate Movements
Monetary Management Theories
Certification in Control Self-Assessment
Domain I: CSA Fundamentals
A. Code of Ethics (P)
Electronic voting
Presentation software and hardware
Project management software
C. Cost/benefit analysis for implementation of the CSA process (A)
Structure
Philosophy
Culture
Management style
Governance
E. Strategic and operational planning processes (A)
F. Change management and business process reengineering (A)
G. Presentation techniques for successful integration (A)
Quality management
Risk management
Safety audits
Environmental audits
Course introduction
Introduction to MobileFirst Platform Foundation
Installing and configuring the MobileFirst Server
Using MobileFirst administration tools
Deploying mobile applications to a production environment
MobileFirst security for system administrators
Monitoring and sending push notifications
Distributing mobile applications through Application Center
Deploying mobile applications to the cloud
Marketing concepts
Marketing management defined
Evolution of the marketing concept
Differences between marketing and selling
Scope of marketing management
Setting the scene: the marketing mix
Using the 4Ps marketing mix model
Marketing audit and planning
Understanding the marketing environment
Various marketing analysis techniques
'PEDSTLE' analysis
'SWOT' analysis
The five forces model (M. Porter)
Customer analysis
Competitive analysis
The marketing audit
Marketing planning
Market segmentation, targeting and positioning
Market segmentation defined
Basis of market segmentation (B2C)
Basis of market segmentation (B2B)
Criteria for successful segmentation
Market targeting
Market positioning
Steps in market segmentation, targeting and positioning
Marketing communication and campaigns
Elements of the communication process
Steps in creating a promotional campaign
The goals and tasks of promotion
The 'AIDA' concept
Setting the advertising budget
The various media types
Media scheduling
Evaluating promotional campaigns
The Product Life Cycle (PLC): a strategic approach
The PLC concept
Marketing strategies for PLC
The promotion mix and marketing objectives
Characteristics promotion mix elements
Promotion mix strategies across the PLC
Push and pull strategies
Marketing research
Marketing research defined
The marketing research process
Secondary and primary data
Questionnaire design
Forms of survey research
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AUDIT STRATEGIC PLANNING SP/IA 01. Industry and Maket Analysis
SP/DPS/IA 03. Internal Capabilities Analysis
SP/IA 04. Regulatory Assessment
SP/IA/PRO 07. Strategy Development
FIN/IA 04. Budgeting (RKAP)
IA 01. Risk Based Audit Planning
DIGITAL & ICT DELIVERY AUDIT IA 03. Digital & ICT Audit
IA 04. Infrastructure Audit
COMMERCE & RELATIONS DELIVERY AUDIT IA 05. Product & Service Audit
IA 06. Marketing & Sales Audit
B. Code of Ethics
C. International Standards
Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the
Board and communicated to the engagement clients
Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity
Foster objectivity
Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity
Exercise due professional care
Promote continuing professional development
Develop and implement a plan for continuing professional development for internal audit staff
Enhance individual competency through continuing professional development
Types of fraud
Fraud red flags
III. Conducting Internal Audit Engagements Audit Tools and Techniques (25-35%)
Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area
Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area
Conduct interviews as part of a preliminary survey of the engagement area
Use observation to gather data
Conduct engagement to assure identification of key risks and controls
Sampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)
Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers,
embedded audit modules)
Conduct spreadsheet analysis
Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness
tests)
Conduct benchmarking
Draw conclusions
C. Data Reporting
https://global.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
I. Managing the Internal Audit Function (40-50%)
Investigate and recommend resolution for ethics/compliance complaints, and determine disposition of ethics violations
Maintain and administer business conduct policy (e.g., conflict of interest), and report on compliance
Educate senior management and the board on best practices in governance, risk management, control, and compliance
Communicate internal audit key performance indicators to senior management and the board on a regular basis
Coordinate IA efforts with external auditor, regulatory oversight bodies and other internal assurance functions
Assess the adequacy of the performance measurement system, achievement of corporate objective Awareness Level (A)
B. Operational Role of IA
Formulate policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations
Review the role of the internal audit function within the risk management framework
Direct administrative activities (e.g., budgeting, human resources) of the internal audit department
Interview candidates for internal audit positions
Report on the effectiveness of corporate risk management processes to senior management and the board
Report on the effectiveness of the internal control and risk management frameworks
Maintain effective Quality Assurance Improvement Program
Use market, product, and industry knowledge to identify new internal audit engagement opportunities
Use a risk framework to identify sources of potential engagements (e.g., audit universe, audit cycle requirements, management
requests, regulatory mandates)
Establish a framework for assessing risk
Rank and validate risk priorities to prioritize engagements in the audit plan
Identify internal audit resource requirements for annual IA plan
Communicate areas of significant risk and obtain approval from the board for the annual engagement plan
Types of engagements
A. Plan Engagements
B. Supervise Engagement
A. Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the
engagement planning process
D. Complete a process review to improve controls to prevent fraud and recommend changes
https://global.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx
I. Governance / Business Ethics (5-15%)
B. Organizational Use of Risk Frameworks (e.g. COSO and ISO 31000 Risk Management)
III. Organizational Structure/Business Processes and Risks (15-25%)
C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)
D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)
B. Stakeholder Relationships
V. Management / Leadership Principles (10-20%)
A. Strategic Management
Fragmented industries
Emerging industries
Declining industries
Sources/impediments
Evolution of global markets
Strategic alternatives
Trends affecting competition
Strategic decisions
Forecasting
Quality management (e.g., TQM, Six Sigma)
Decision analysis
B. Organizational Behavior
Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation
Create group synergy in pursuing collective goals
Team-building and assessing team performance
D. Conflict Management
Conflict resolution (e.g., competitive, cooperative, and compromise)
Negotiation skills
Conflict management
Added-value negotiating
Change management
Project management techniques
A. Security
B. Application Development
End-user computing
Change control (Proficiency Level)
Systems development methodology (Proficiency Level)
Application development (Proficiency Level)
Information systems development
C. System Infrastructure
Workstations
Databases
IT control frameworks (e.g., eSAC, COBIT)
Functional areas of IT operations (e.g., data center operations)
Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)
Server
Software licensing
Mainframe
Operating systems
Web infrastructure
D. Business Continuity
IT contingency planning
Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)
Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)
Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)
Financial statement analysis (e.g., ratios)
Types of debt and equity
Financial instruments (e.g., derivatives)
Cash management (e.g., treasury functions)
Valuation models
Business valuation
Inventory valuation
Capital budgeting (e.g., cost of capital evaluation)
Taxation schemes (e.g., tax shelters, VAT)
B. Managerial Accounting
General concepts
Costing systems (e.g., activity-based, standard)
Cost concepts (e.g., absorption, variable, fixed)
Relevant cost
Cost-volume-profit analysis
Transfer pricing
Responsibility accounting
Operating budget