cia - ccsa conteúdo dos exames (em inglês)

7/24/2019 CIA - CCSA Contedo Dos Exames (Em Ingls)

1/23

A. Comply with The IIA's Attribute Standards (15-25% (!

1. Define purpose, authority, and responsibility of the internal audit activity

2. Maintain independence and objectivity

collectively required by the internal audit activity

5. Exercise due professional care

7. ro!ote quality assurance and i!prove!ent of the internal audit activity

a. Deter!ine if the purpose, authority, and responsibility of the internal audit

activity are clearly docu!ented and approved

b. Deter!ine if the purpose, authority, and responsibility of the internal audit

activity are co!!unicated to the en"a"e!ent clients

c. De!onstrate an understandin" of the purpose, authority, and responsibility

of the internal audit activity

a. #oster independence

1$ %nderstand or"ani&ational independence

2$ 'eco"ni&e the i!portance of or"ani&ational independence

($ Deter!ine if the internal audit activity is properly ali"ned to achieve or"ani&ational independence

b. #oster objectivity

1$ Establish policies to pro!ote objectivity 2$ )ssess individual objectivity

($ Maintain individual objectivity

*$ 'eco"ni&e and !iti"ate i!pair!ents to independence and objectivity

(. Deter!ine if the required +noled"e, s+ills, and co!petencies are available

a. %nderstand the +noled"e, s+ills, and co!petencies that an internal

auditor needs to possess

b. -dentify the +noled"e, s+ills, and co!petencies required to fulfill the

responsibilities of the internal audit activity

*. Develop andor procure necessary +noled"e, s+ills and co!petencies

/. ro!ote continuin" professional develop!ent

a. Develop and i!ple!ent a plan for continuin" professional

develop!ent for internal audit staff

b. Enhance individual co!petency throu"h continuin" professional

develop!ent

a. Establish and !aintain a quality assurance and i!prove!ent pro"ra!

b. Monitor the effectiveness of the quality assurance and i!prove!ent

pro"ra!

c. 'eport the results of the quality assurance and i!prove!ent pro"ra!

to the board or other "overnin" body

d. 0onduct quality assurance procedures and reco!!end i!prove!ents

to the perfor!ance of the internal audit activity


2/23

". #stablish a $is-based !lan to &etermine the !riorities o the Internal Audit Ati)ity (15-25% (!

1. Establish a fra!eor+ for assessin" ris+

2. %se the fra!eor+ to

(. -dentify internal audit resource require!ents

*. 0oordinate the internal audit activitys efforts ith

5. 3elect en"a"e!ents.

C. *nderstand the Internal Audit Ati)ity's $ole in +r,aniational o)ernane (1/-2/% (!

1. 4btain boards approval of audit charter

2. 0o!!unicate plan of en"a"e!ents(. 'eport si"nificant audit issues

*. 0o!!unicate +ey perfor!ance indicators to board on a re"ular basis

5. Discuss areas of si"nificant ris+

/. 3upport board in enterpriseide ris+ assess!ent

6. 'eport on the effectiveness of the control fra!eor+

1. )ssist board in assessin" the independence of the external auditor

11. )ssess ethical cli!ate of the board

12. )ssess ethical cli!ate of the or"ani&ation

1(. )ssess co!pliance ith policies in specific areas 8e."., derivatives$

1*. )ssess or"ani&ations reportin" !echanis! to the board

1/. 0onduct folloup and report on !ana"e!ent response to external audit

17. )ssess the adequacy of the perfor!ance !easure!ent syste!, achieve!ent of corporate objective

19. 3upport a culture of fraud aareness and encoura"e the reportin" of i!proprieties

9. )bide by and pro!ote co!pliance ith :he --) 0ode of Ethics

a. -dentify sources of potential en"a"e!ents 8e."., audit universe,

!ana"e!ent request, re"ulatory !andate$

b. )ssess or"ani&ationide ris+

c. 3olicit potential en"a"e!ent topics fro! various sources

d. 0ollect and analy&e data on proposed en"a"e!ents

e. 'an+ and validate ris+ priorities

a. External auditor

b. 'e"ulatory oversi"ht bodiesc. 4ther internal assurance functions 8e."., health and safety depart!ent$

a. articipate in the en"a"e!ent selection process

b. 3elect en"a"e!ents

c. 0o!!unicate and obtain approval of the en"a"e!ent plan fro! board

7. 'evie positionin" of the internal audit function ithin the ris+ !ana"e!ent fra!eor+ ithin the or"ani&ation

9. Monitor co!pliance ith the corporate code of conductbusiness practices

15. 0onduct folloup and report on !ana"e!ent response to re"ulatory body revies


3/23

&. !erorm +ther Internal Audit $oles and $esponsibilities (/-1/% (!

1. Ethics0o!pliance

2. 'is+ Mana"e!ent

(. rivacy

*. -nfor!ation or physical security

#. o)ernane0 $is0 and Control nowled,e #lements (15-25%1. 0orporate "overnance principles 8)$

2. )lternative control fra!eor+s 8)$

(. 'is+ vocabulary and concepts 8$

*. 'is+ !ana"e!ent techniques 8$

5. 'is+control i!plications of different or"ani&ational structures 8$

/. 'is+control i!plications of different leadership styles 8)$

7. 0han"e !ana"e!ent 8)$

9. 0onflict !ana"e!ent 8)$

6. Mana"e!ent control techniques 8$

1. :ypes of control 8e."., preventive, detective, input, output$ 8$

. !lan #n,a,ements (15-25% (!

1. -nitiate preli!inary co!!unication ith en"a"e!ent client

2. 0onduct a preli!inary survey of the area of en"a"e!ent

a. -nvesti"ate and reco!!end resolution for ethicsco!pliance co!plaints

b. Deter!ine disposition of ethics violations

c. #oster healthy ethical cli!ate

d. Maintain and ad!inister business conduct policy 8e."., conflict of interest$

e. 'eport on co!pliance

a. Develop and i!ple!ent an or"ani&ationide ris+ and control fra!eor+

b. 0oordinate enterpriseide ris+ assess!ent

c. 'eport corporate ris+ assess!ent to board

d. 'evie business continuity plannin" process

a. Deter!ine privacy vulnerabilities

b. 'eport on co!pliance

a. Deter!ine security vulnerabilities

b. Deter!ine disposition of security violations

c. 'eport on co!pliance

a. 4btain input fro! en"a"e!ent client

b. erfor! analytical revies


4/23

(. 0o!plete a detailed ris+ assess!ent of the area 8prioriti&e or evaluate ris+control factors$

*. 0oordinate audit en"a"e!ent efforts ith

5. Establishrefine en"a"e!ent objectives and identifyfinali&e the scope of en"a"e!ent

/. -dentify or develop criteria for assurance en"a"e!ents 8criteria a"ainst hich to audit$

7. 0onsider the potential for fraud hen plannin" an en"a"e!ent

9. Deter!ine en"a"e!ent procedures

6. Deter!ine the level of staff and resources needed for the en"a"e!ent

1. Establish adequate plannin" and supervision of the en"a"e!ent

c. erfor! bench!ar+in"

d. 0onduct intervies

e. 'evie prior audit reports and other relevant docu!entation

f. Map processes

". Develop chec+lists

a. External auditor

b. 'e"ulatory oversi"ht bodies

a. ;e +noled"eable of the ris+ factors and red fla"s of fraud

b. -dentify co!!on types of fraud associated ith the en"a"e!ent area

c. Deter!ine if ris+ of fraud requires special consideration hen

conductin" an en"a"e!ent

11. repare en"a"e!ent or+ pro"ra!

!


5/23

A. Condut #n,a,ements (25-35% (!

3. Collet data

4. #)aluate the rele)ane0 suiieny0 and ompetene o e)idene

5. Analye and interpret data

. &e)elop wor papers

6. $e)iew wor papers

7. Communiate interim pro,ress

8. &raw onlusions

1/. &e)elop reommendations when appropriate

11. $eport en,a,ement results

12. Condut lient satisation sur)ey

13. Complete perormane appraisals o en,a,ement sta

". Condut Speii #n,a,ements (25-35% (!

1. Condut assurane en,a,ements

1. $esearh and apply appropriate standards9

a. --) rofessional ractices #ra!eor+ 80ode of Ethics, 3tandards,

ractice )dvisories$

b. 4ther professional, le"al, and re"ulatory standards

2. :aintain an awareness o the potential or raud when ondutin, an en,a,ement

a. =otice indicators or sy!pto!s of fraud

b. Desi"n appropriate en"a"e!ent steps to address si"nificant ris+

of fraud

c. E!ploy audit tests to detect fraud

d. Deter!ine if any suspected fraud !erits investi"ation

a. 0onduct exit conference

b. repare report or other co!!unication

c. )pprove en"a"e!ent report

d. Deter!ine distribution of report

e. 4btain !ana"e!ent response to report

a. #raud investi"ation

1$ Deter!ine appropriate parties to be involved ith investi"ation

2$ Establish facts and extent of fraud 8e."., intervies, interro"ations

and data analysis$

($ 'eport outco!es to appropriate parties

*$ 0o!plete a process revie to i!prove controls to prevent fraud

and reco!!end chan"es

b. 'is+ and control selfassess!ent

1$ #acilitated approach


6/23

2. Condut onsultin, en,a,ements

8a$ 0lientfacilitated

8b$ )uditfacilitated

2$ >uestionnaire approach

($ 3elfcertification approach

c. )udits of third parties and contract auditin"

d. >uality audit en"a"e!ents

e. Due dili"ence audit en"a"e!ents

f. 3ecurity audit en"a"e!ents

". rivacy audit en"a"e!ents

h. erfor!ance 8+ey perfor!ance indicators$ audit en"a"e!ents

i. 4perational 8efficiency and effectiveness$ audit en"a"e!ents

j. #inancial audit en"a"e!ents

+. -nfor!ation technolo"y 8-:$ audit en"a"e!ents

1$ 4peratin" syste!s

8a$ Mainfra!e

8b$ ?or+stations 8c$ 3erver

2$ )pplication develop!ent

8a$ )pplication authentication

8b$ 3yste!s develop!ent !ethodolo"y

8c$ 0han"e control

8d$ End user co!putin"

($ Data and netor+ co!!unicationsconnections 8e."., @)=, A)=,

and ?)=$

*$ Aoice co!!unications

5$ 3yste! security 8e."., firealls, access control$ /$ 0ontin"ency plannin"

7$ Databases

9$ #unctional areas of -: operations 8e."., data center operations$

6$ ?eb infrastructure

1$ 3oftare licensin"

11$ Electronic funds transfer 8E#:$Electronic data interchan"e 8ED-$

12$ e0o!!erce

1($ -nfor!ation protection 8e."., viruses, privacy$

1*$ Encryption

15$ Enterpriseide resource plannin" 8E'$ softare 8e."., 3) '($

l. 0o!pliance audit en"a"e!ents

a. -nternal control trainin"

b. ;usiness process revie

c. ;ench!ar+in"

d. -nfor!ation technolo"y 8-:$ and syste!s develop!ent


7/23

C. :onitor #n,a,ement +utomes (5-15% (!

1. Deter!ine appropriate folloup activity by the internal audit activity

2. -dentify appropriate !ethod to !onitor en"a"e!ent outco!es

(. 0onduct folloup activity

*. 0o!!unicate !onitorin" plan and results

&. raud nowled,e #lements (5-15%

1. Discovery sa!plin" 8)$

2. -nterro"ation techniques 8)$

(. #orensic auditin" 8)$

*. %se of co!puters in analy&in" data 8$

5. 'ed fla" 8$

/. :ypes of fraud 8$

#. #n,a,ement Tools (15-25%

1. Samplin, (A

2. Statistial analyses (proess ontrol tehni;ues (A

3. &ata ,atherin, tools (!

4. Analytial re)iew tehni;ues (!

5. +bser)ation (!

. !roblem sol)in, (!

6. $is and ontrol sel-assessment (CSA (A7. Computeried audit tools and tehni;ues (!

e. Desi"n of perfor!ance !easure!ent syste!s

a. =onstatistical 8jud"!ental$

b. 3tatistical

a. -nterviein"

b. >uestionnaires

c. 0hec+lists

a. 'atio esti!ation

b. Aariance analysis 8e."., bud"et vs. actual$

c. 4ther reasonableness tests

a. E!bedded audit !odules

b. Data extraction techniques

c. Benerali&ed audit softare 8e."., )0@, -DE)$

d. 3preadsheet analysis

e. )uto!ated or+ papers 8e."., @otus =otes, )uditor )ssistant$


8/23

8. !roess mappin, inludin, lowhartin, (!

!


9/23

;. 4nership and accountability for control 8$

0. 'eliance on operational expertise 8$

D. 0o!parison to traditional techniques of ris+ and control evaluation 8$

&omain I - CSA undamentals (5 - 1/% !< 0andidates !ust exhibit proficiency 8tho

). 0ode of Ethics 8$ A< 0andidates !ust exhibit aareness 8+n

E. 0ontrol aareness and education 8$

#. 0ooperation, participation, and partnership 8$

&omain II - CSA !ro,ram Inte,ration (15 - 25%

). )lternative approaches to 03) 8)$

;. 3upportin" technolo"y alternatives 8)$

1. Database

2. Electronic votin"

(. resentation softare and hardare

*. roject !ana"e!ent softare

0. 0ostbenefit analysis for i!ple!entation of the 03) process 8)$

D. 4r"ani&ational theory and behavior 8)$

1. 3tructure

2. hilosophy

(. 0ulture

*. Mana"e!ent style

5. Bovernance

E. 3trate"ic and operational plannin" processes 8)$

#. 0han"e !ana"e!ent and business process reen"ineerin" 8)$

B. resentation techniques for successful inte"ration 8)$

. 4r"ani&ational ris+ and control processes 8)$

1. >uality !ana"e!ent

2. 'is+ !ana"e!ent

(. 3afety audits

*. Environ!ental audits

5. -nternal and external audit

-. 0lient feedbac+ !echanis!s 8e."., intervies, surveys$ 8)$

. 3trate"ic 03) pro"ra! plannin" !ethodolo"ies or techniques, includin" resource allocation 8)$

&omain III - #lements o the CSA !roess (15 - 25%

). Mana"e!ents priorities and concerns 8$

;. roject and lo"istics !ana"e!ent 8$

0. ;usiness objectives, processes, challen"es, and threats for the area under revie 8$

D. 'esource identification and allocation 8)$

1. articipants

2. 03) tea!

E. 0ulture of area under revie 8$

#. >uestion develop!ent techniques 8$

B. :echnolo"y supportin" the 03) process 8$

. #acilitation techniques and tools 8$-. Broup dyna!ics 8$
http://www.theiia.org/guidance/additional-resources/professional-practices-framework/code-of-ethics/http://www.theiia.org/guidance/additional-resources/professional-practices-framework/code-of-ethics/


10/23

). 3trate"ic and operational plannin" processes 8)$

;. 4bjective settin", includin" ali"n!ent to the or"ani&ations !ission and values 8$

0. erfor!ance !easures 8$

#. %sin" 03) in enterprise ris+ !ana"e!ent 8$

. #raud aareness 8)$

1. 'ed fla"ssy!pto!s of fraud

2. 0o!!unication and investi"ation channels

(. 'espondin" to evidence

F. Evaluationanalytical tools and techniques 8trend analysis, data synthesis, scenarios$ 8)$

@. #or!ulatin" reco!!endations or actions plans 8practical, feasible, costeffective$ 8$

M. =ature of evidence 8sufficiency, relevance, adequacy$ 8)$

=. 'eportin" techniques and considerations 8types, audience, sensitive issues, access to infor!ation$ 8$

4. Motivational techniques 8creatin" support and co!!it!ent for reco!!endations$ 8)$

. Monitorin", trac+in", and folloup techniques 8)$

>. )areness of le"al, re"ulatory, and ethical considerations 8)$

'. Measurin" 03) pro"ra! effectiveness 8)$

&omain I< - "usiness +b=eti)es and +r,aniational !erormane (1/ - 15%

1. #inancial

2. 4perational

(. >ualitative

D. erfor!ance !ana"e!ent 8$

1. )li"nin" individual, "roup, and or"ani&ational objectives"oals

2. Desi"nin" con"ruent incentives

E. Data collection and validation techniques 8e."., bench!ar+in", auditin", consensus testin", etc.$ 8)$

&omain < - $is Identiiation and Assessment (15 - 2/%

). 'is+ :heory 8$

1. Definin" ris+

2. 'elationship of ris+ to strate"ic, operational, or process objectives

(. 'is+ tolerance, residual ris+, and exposure

*. -!pact assess!ent

;. 'is+ !odelsfra!eor+s 8includin" 0434s Enterprise 'is+ Mana"e!ent

-nte"rated #ra!eor+$ 8$

0. %nderstandin" the ris+s inherent in co!!on business processes 8$

D. )pplication of ris+ identification and assess!ent techniques 8$

E. 'is+ !ana"e!ent techniquescostbenefit analysis 8$

1. :ransfer, !ana"e, or accept

2. -!pactcostbenefit analysis

&omain


11/23

of internal control 8$

1. %sin" 03) to support !ana"e!ents assertion on controls

0. 'elationship beteen infor!al and for!al controls 8$

D. :echniques for evaluatin" for!al controls 8!anual or auto!ated$ 8$

E. :echniques for evaluatin" infor!al controlscontrol environ!ent 8$

#. 0ontrol docu!entation techniques 8$

1. #lochartin"

2. ;usiness process !appin"

(. 0ontrol charts

*. 0ontrol questionnaires

5. -nternal 0ontrol over financial reportin"

B. 0ontrol desi"n and application 8$

1. Definin" control objectives

2. 0ontrol desi"n 8e."., preventive, detective, correctiveC infor!al, for!al$

(. 0ostbenefits

. :echniques for deter!inin" control trac+ record for the or"ani&ation 8e."., revies,

audits, other assess!ents$ 8)$


12/23

rou"h understandin"C ability to apply concepts$ in these topic areas.

led"e of ter!inolo"y and funda!entals$ in these topic areas.


13/23


14/23


15/23

A. "usiness !roesses (15-25%

1. >uality !ana"e!ent 8e."., :>M$ 8)$

(. #orecastin" 8)$

5. ;usiness process analysis 8e."., or+flo analysis and bottlenec+ !ana"e!ent, theory of constraints$ 8$

7. Mar+etin" pricin" objectives and policies 8)$

9. Mar+etin" supply chain !ana"e!ent 8)$

1. ;alanced scorecard 8)$

". inanial Aountin, and inane (15-25%

1. ;asic concepts and underlyin" principles of financial accountin" 8e."., state!ents, ter!inolo"y, relationships$ 8$

*. #inancial state!ent analysis 8$

5. 0ost of capital evaluation 8)$

/. :ypes of debt and equity 8)$

9. 0ash !ana"e!ent 8treasury functions$ 8)$

6. Aaluation !odels 8)$

1. ;usiness develop!ent life cycles 8)$

C. :ana,erial Aountin, (1/-2/%

1. 0ost concepts 8e."., absorption, variable, fixed$ 8$

2. 0apital bud"etin" 8)$

(. 4peratin" bud"et 8$

*. :ransfer pricin" 8)$

5. 0ostvolu!eprofit analysis 8)$

/. 'elevant cost 8)$

7. 0ostin" syste!s 8e."., activitybased, standard$ 8)$

9. 'esponsibility accountin" 8)$

&. $e,ulatory0 >e,al0 and #onomis (5-15% (A

1. -!pact of "overn!ent le"islation and re"ulation on business

2. :rade le"islation and re"ulations

(. :axation sche!es

*. 0ontracts

5. =ature and rules of le"al evidence

2. :he -nternational 4r"ani&ation for 3tandardi&ation 8-34$ fra!eor+ 8)$

*. roject !ana"e!ent techniques 8$

/. -nventory !ana"e!ent techniques and concepts 8$

6. u!an 'esources 8-ndividual perfor!ance !ana"e!ent and !easure!entC supervisionC environ!ental factorsthat affect perfor!anceC facilitation techniquesC personnel sourcin"staffin"C trainin" and develop!entC safety$ 8$

2. -nter!ediate concepts of financial accountin" 8e."., bonds, leases, pensions, intan"ible assets, 'GD$ 8)$

(. )dvanced concepts of financial accountin" 8e."., consolidation, partnerships, forei"n currency transactions$ 8)$

7. #inancial instru!ents 8e."., derivatives$ 8)$

a. -nventory valuation

b. ;usiness valuation


16/23

/. Fey econo!ic indicators

#. Inormation Tehnolo,y - IT (3/-4/% (A

1. 0ontrol fra!eor+s 8e."., 04;-:$

2. Data and netor+ co!!unicationsconnections 8e."., @)=, A)=, and ?)=$

(. Electronic funds transfer 8E#:$

*. e0o!!erce

5. Electronic data interchan"e 8ED-$

/. #unctional areas of -: operations 8e."., data center operations$

7. Encryption

9. -nfor!ation protection 8e.". viruses, privacy$

6. Evaluate invest!ent in -: 8cost of onership$

1. Enterpriseide resource plannin" 8E'$ softare 8e."., 3) '($

11. 4peratin" syste!s

12. )pplication develop!ent

1(. Aoice co!!unications

1*. 0ontin"ency plannin"

15. 3yste!s security 8e.". f irealls, access control$

1/. Databases

17. 3oftare licensin"

19. ?eb infrastructure

!


17/23


18/23


19/23

A. Strate,i :ana,ement (2/-3/% (A

1. Blobal analytical techniques

2. -ndustry environ!ents

(. 3trate"ic decisions

*. ortfolio techniques of co!petitive analysis

5. roduct life cycles

". lobal "usiness #n)ironments (15-25% (A

1. 0ulturalle"alpolitical environ!ents

2. Econo!icfinancial environ!ents

C. +r,aniational "eha)ior (15-25% (A

a. 3tructural analysis of industries

b. 0o!petitive strate"ies 8e."., orters !odel$

c. 0o!petitive analysis

d. Mar+et si"nals

e. -ndustry evolution

a. 0o!petitive strate"ies related to

1$ #ra"!ented industries

2$ E!er"in" industries

($ Declinin" industries

b. 0o!petition in "lobal industries

1$ 3ourcesi!pedi!ents

2$ Evolution of "lobal !ar+ets ($ 3trate"ic alternatives

*$ :rends affectin" co!petition

a. )nalysis of inte"ration strate"ies

b. 0apacity expansion

c. Entry into ne businesses

a. ;alancin" "lobal require!ents and local i!peratives

b. Blobal !indsets 8personal characteristicsco!petencies$

c. 3ources and !ethods for !ana"in" co!plexities and contradictions

d. Mana"in" !ulticultural tea!s

a. Blobal, !ultinational, international, and !ultilocal co!pared and contrasted

b. 'equire!ents for enterin" the "lobal !ar+et place

c. 0reatin" or"ani&ational adaptability

d. Mana"in" trainin" and develop!ent


20/23

1. Motivation

2. 0o!!unication

(. erfor!ance

*. 3tructure

&. :ana,ement Sills (2/-3/% (A

1. Broup dyna!ics

2. :ea! buildin"

(. @eadership s+ills

*. ersonal ti!e !ana"e!ent

#. ?e,otiatin, (5-15% (A

1. 0onflict resolution

a. 'elevance and i!plication of various theories

b. -!pact of job desi"n, reards, or+ schedules, etc.

a. :he process

b. 4r"ani&ational dyna!ics

c. -!pact of co!puteri&ation

a. roductivity

b. Effectiveness

a. 0entrali&eddecentrali&ed

b. Depart!entali&ationc. =e confi"urations 8e."., hour"lass, cluster, netor+$

a. :raits 8e."., cohesiveness, roles, nor!s, "roupthin+$

b. 3ta"es of "roup develop!ent

c. 4r"ani&ational politics

d. 0riteria and deter!inants of effectiveness

a. Methods used in tea! buildin"

b. )ssessin" tea! perfor!ance

a. :heories co!pared and contrasted

b. @eadership "rid 8topolo"y of leadership styles$

c. Mentorin"

a. 0o!petitivecooperative

b. 0o!pro!ise, forcin", s!oothin", etc.


21/23

2. )ddedvalue ne"otiatin"

a. Description

b. 3pecific steps

!


22/23

Apostilas da Audibra

CIA I

Unid. Descrio das Unidades

1 Introduo Auditoria Interna2 Reg. Interno (Charter), Independncia e Objetiidade! "o#a$ e %ro&icincia %ro&i$$iona' %api$ e Re$pon$abi'idade$ da Auditoria Interna* Contro'e I+ Contro'e II %'aneja#ento e -uperi$o do raba'ho de Auditoria/ 0e$to da Atiidade de Auditoria Interna I

0e$to da Atiidade de Auditoria Interna II1 %rocedi#ento$ de Auditoria

CIA II


1 In&or#a3e$ re'acionada$ ao raba'ho de Auditoria2 %api$ de raba'ho! Re'at4rio de Re$u'tado e Aco#panha#ento

raba'ho$ 5$pec6&ico$ de Auditoria Interna* ecno'ogia da In&or#ao I+ ecno'ogia da In&or#ao II 5$tat6$tica e A#o$trage#/ Outra$ 7erra#enta$ de Auditoria 8tica1 7raude

CCSA

(AAC- Auto-Avaliao de Controle)


1 7unda#ento da AAC2 Integrao do %rogra#a de AAC! 5'e#ento$ do %roce$$o de AAC Objetio$ de "eg4cio$ e 9e$e#penho da Organi:ao

O Papel da Auditoria Interna em Governana Corporativa,iscos e Controle

Detal!amento do Curso Preparat"rio para oCCSA


23/23

* Identi&icao e Aa'iao de Ri$co$+ eoria e Ap'icao de Contro'e$ 5;erc6cio$ de 7i;ao

CIA III


1 9e$e#penho do$ "eg4cio$2 0erencia#ento de Recur$o$ e 7or#ao de %reo$! Conceito$

cia - ccsa conteúdo dos exames (em inglês)

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