Wiley CIA Exam Review 2019 Focus Notes, Part 3

S. RAO VALLABHANENI is an educator, author, publisher, consultant, and practitioner in business with more than thirty years of management and teaching experience in auditing, accounting, manufacturing, and IT consulting in both public and private sectors. He is the author of more than sixty trade books, study guides, review guides, monographs, audit guides, and articles in auditing and IT. He holds twenty-four professional certifications in business management in Accounting, Auditing, Finance, Information Technology, Manufacturing, Quality, and Human Resource fields.

Preface ix


CIA Exam Content Syllabus and Specifications xi


CIA Exam-Taking Tips xix


Domain 1: Business Acumen (35%) 1


Strategic Planning Process 2


Performance Measurement Systems 19


Organizational Behavior 32


Performance Management Techniques 37


Managers, Leaders, and Entrepreneurs 44


Risk and Control Implications of Different Organizational Structures 78


Risk and Control Implications of Common Business Processes 91


Project Management and Change Management 151


Business Contracts 162


Big Data and Data Analytics 177


Business Intelligence 231


Business Functions 250


Business Development Life Cycle 294


Business Skills 303


Business Controls 347


Domain 2: Information Security (25%) 353


Physical Security Controls 354


Authentication and Authorization Controls 389


Information Security Controls 416


Data Privacy Management 487


Emerging Technology Practices 495


Cybersecurity Risks, Controls, and Policies 559


Domain 3: Information Technology (20%) 695


System Development Life Cycle 696


Database Terms and Internet Terms 739


Business Software Systems 767


IT Infrastructure and Networks 784


IT Control Frameworks and Basic Controls 872


Disaster Recovery and Backup Methods 877


Domain 4: Financial Management (20%) 904


Financial Accounting and Finance 905


Managerial Accounting 988


About the Author 1026


Index 1027