Question: Professional Certification Visit the website of the Institute of Internal
Professional Certification. Visit the website of the Institute of Internal Auditors (www.theiia.org), the Institute of Management Accountants (www.imanet. org), The Association of Certified Fraud Examiners (www.acfe. com), or the Information Systems Audit and Control Association (www.isaca.org). Review the information regarding the certifications available. Does the organization explain the benefits of having its certification? What topics are covered on the certification exam? What are the minimum requirements to take the exam? What additional experience is required to receive the certification?
Answer to relevant QuestionsThe Market for Auditing Services. Refer to the mini case “KPMG: How Many Firms?” shown on page C17 and respond to question 4.Why do you think experience is required to become certified? Define reasonable assurance. Why must auditors provide reasonable (rather than absolute) assurance?Provide examples of procedures that firms have used to monitor their quality control policies and procedures. Breaux & Co. CPAs require that all audit documentation indicate the identity of the preparer and the reviewer. This procedure provides evidence relating to which of the following? a. Independence. b. Adequate competence and ...
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