cma part 1 part 2 cia certified internal auditor test bank tariq albasha section c section b corporate finance section a section e cma part 2 decision analysis financial statement analysis questions internal audit proficiency answers internal auditing section d internal audit charter essay question due professional care proficiency improvement program quality assurance make or buy decisions capital budgeting process objectivity relevant cash flows section f impairments to independence organizational independence independence mandatory guidance investment decisions performance measures tariq al-basha sections of the charter iia code of ethics internal controls cost of capital risk management the ima code of ethics example transfer pricing methods of setting the transfer price rules of conduct foreign currency transactions process costing compliance risk governance performance measurement manufacturing input variances – multiple input cla demonstrate competency promote objectivity analyze policies assess internal auditor's competency assurance & consulting service consulting assurance consulting services responsibility authority foundations section i professional ethics accounting changes inflation economic profit accounting profit market value book value balanced scorecard qaip internal auditor the iia code of ethics internal audit activity par 1 standards code of ethics internal audit foundations of internal auditing assurance services purpose raising capital multiple product cvp analysis cvp analysis real options in capital budgeting liquidity ratios foundation of internal auditing strategic planning top level planning & analysis balance sheet certification practice advisory (pa) 1130-1 practice advisory (pa) 1120-1 standard 1120 – interpretation standard 1120 standard 1130 administrative reporting functional reporting independence & objectivity implementation guide performance standards ippf glossary ippf internal auditing definition core principles risk management process profitability ratios diluted earnings per share basic earnings per share market ratios activity ratios leverage and coverage ratios comparative financial statement analysis measures of income using foreign financing foreign exchange rates discounted cash flow valuation business combinations factoring receivables short-term bank loans inventory management accounts receivable management marketable securities management cash management working capital introduction treasury stock dividend policy hedging strategies with puts and calls wacc capital structure cost of common equity adrs warrants stock rights pricing strategy demand and supply change in output levels disinvestment decisions sell or process further decisions special order decisions risk in capital budgeting costs used in decision making other topics capital budgeting methods relevant information for decision making internal rate of return other decisions using cvp net present value method equity financing cost of debt bonds debt financing capm capital asset pricing model types of risks risk & return profit point analysis payback foreign currency financial statements risk assessment crime components of internal controls performance methods of setting transfer price ضريبة المبيعات ضريبة الدخل الاردن عمان طارق الباشا standard 1312 external assessments income statement section 4 tariq al basha equity non-current liabilities current liabilities standard 1311 noncurrent assets current assets historical cost convention standard 1310 standard 1300 iaa iia quality ippf practice guide due professional practice advisory 1230-1 professional development standard 1230 practice advisory 1220-1 standard 1220.c1 standard 1220.a3 standard 1220.a2 standard 1220.a1 standard 1220 iia competency framework knowledge and skills using external specialists assessment of proficiency standard 1210.c1 standard 1210.a3 standard 1210.a2 standard 1210.a1 standard 1210 practice advisory 1200-1 maintaining objectivity maintaining independence pa 1130.a1-1 internal auditor's objectivity individual objectivity section ii standard 1112 practice advisory 1130.a2 were previously responsible for which internal auditors assessing operations resource limitations scope limitations practice advisory 1130-1 conflicts of interest interpretation organizational lack of independence with the board direct interaction standard 1111 practice advisory 1110-1 standard 1110.a1 standard 1110 organizational position organizational placement organizational status independence achievement standard 1100 foundations of internal audit no violation applicability and enforcement violation confidentiality integrity components the four principles engagements comparing internal auditng scope of internal audit professional practice purpose and mission charter required components the charter process financial reporting financial statements benefits of internal auditing conformance to standards additional notes standard 1000 implementation standards attribute standards types of standards اذن اذا اذ القران الكريم اللغة العربية the purpose of the standards the standards the code of ethics internal audting cia part 1 mission of internal audting ippf guidance public exposure requirements charter ethical considerations for the organization fraud triangle values for ethical decision making moral philosophies in ethics risk management in banks enterprise risk management secton d profitability analysis introduction to ratio analysis part 2s mncs and foreign direct investment divestitures takeovers and defenses trade credit financing financial markets options foreign currency swaps interest rate forward and future contracts derivatives cost of preferred stock finance corporate calculation of the value of a share product life cycle pricing short run and long run pricing new product and product mix pricing pricing by market structure risk and uncertainty in cvp analysis discounted payback methods cash flows npv bond duration term structure of interest rates risk and uncertainty introduction to cost of capital long-term financing portfolio risk and return secion b risk types q&a investment cases cash ratio earnings section 2 earnings quality section 1 ethics for management accountants gliem hook legislative initiatives about internal control safeguarding controls transaction controls one pager control environment monitoring activities information and communication control activities goverance risk & compliance accounting for byproducts the strategic planning process direct costing variable costing absorption costing types of plans and general principles the role of management in attaining profitable gro budgeting concepts cost classifications customer & product profitability analysis balanced scorecard reporting implementing a balanced scorecard strategy map key performance indicators the four perspectives the balance scorecard using roi & ri effect on accounting policies on roi & ri residual income roi return on investment strategic issues in performance measurement dual-rate pricing arbitrary pricing negotiated price cost plus full cost transer pricing variable cost cost production plus opportunity cost market price evaluating the business unit evaluating the manager responsibility centers and reporting segments contract assets & liabilities revenue recognition internet security system auditing mobile site warm site cold site hot site business continuity planning jit just-in-time production system cost management performance management external financial reporting decisions fundamentals economics
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