Chapter 3 - Governance and Internal Auditing Flashcards
1
Q
3.1 Risk Management
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2
Q
3.1.1 Risk Management Process
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3
Q
3.1.2 Risk Mitigating Techniques
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4
Q
3.2 Enterprise Risk Management
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5
Q
3.3 Role of the Internal Auditor
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6
Q
3.4 Traditional vs Risk-Based Auditing
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7
Q
3.5 Control Frameworks
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Control frameworks are models that help companies identify the means of mitigating key risks and confirm that risks are under control.
8
Q
3.5.1 CICA’s Criteria of Control Board
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Purpose, Commitment, Capability and Monitoring and Learning
9
Q
3.5.2 Committee of Sponsoring Organizations of the Treadway Commission
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10
Q
3.6 Control Self-Assessment
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11
Q
3.7 Governance and Accountability
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12
Q
3.8 Role of the Audit Committee
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