CIA Exam References

Year
Title Author Publisher
Published
Accounting Principles, with CD, 10th Edition Jerry J. Weygandt, Donald E. Kieso, Paul D. 2011 Wiley Text Books
Kimmel
Competitive Strategy: Techniques for Michael E. Porter 1998 The Free Press
Analyzing Industries and Competitors
COSO - Internal Control – Integrated Framework: 2013 (Framework) The American Institute of Certified Public 2013 American Institute of Certified
Accountants Public Accountants (AICPA)
Enterprise Risk Management — Integrated Framework Committee of Sponsoring Organizations of the 2004 COSO
Treadway Commission (COSO)
Internal Auditing: Assurance & Advisory Services, 2nd and 3rd Editions Kurt F. Reding, Paul J. Sobel, Urton L. Anderson, 2013 The Institute of Internal
Michael J. Head, Sridhar Ramamoorti, Mark Auditors Research Foundation
Salamasick, Cris Riddle

International Professional Practices Framework (IPPF), including*: The Institute of Internal Auditors, Inc. Updated The Institute of Internal
• Definition continually Auditors, Inc.
• Standards
• Code of Ethics
• Practice Advisories/Implementation Guides
• Practice Guides
• Global Technology Audit Guides (GTAGs)
• Guide to Assessment of IT Risk (GAIT)
*Mission and Core Principles are NOT included at this time.

Management, 10th, 11th and 12th Editions Robert Kreitner and Charlene Cassidy 2012 South-Western College Pub
Position Papers: The Institute of Internal Auditors, Inc. 2009, 2013 The Institute of Internal
• The Three Lines of Defense in Effective Risk Management and Auditors, Inc.
Control
• The Role of Internal Auditing in Enterprise-wide Risk Management
• The Role of Internal Auditing in Resourcing the Internal Audit Activity

Sawyer’s Guide for Internal Auditors, 5th and 6th Editions L.B. Sawyer 2012 The Institute of Internal
Auditors Research Foundation

Updated 17 September 2015