Book excerpt: Get effective and efficient instruction on all CIA auditing practice exam competencies in 2021 Wiley CIA Exam Review 2021 Focus Notes, Part 2 Practice of Internal Auditing provides readers with all current Institute of Internal Auditors (IIA) content requirements. Filled with visual aids like tree diagrams, line drawings, memory devices, tables, charts, and graphic text boxes, the material is accessibly written from a student’s perspective and designed to aid in recall and retention. Wiley CIA Exam Review 2021 Focus Notes, Part 2 Practice of Internal Auditing contains all the internal audit practice elements Certified Internal Auditor test-takers will need to succeed on the auditing practice section of this challenging exam.