HKIAAT P8 Principles of Auditing and MIS

Aims: 

1.      To develop and assess the principles of auditing as required in the regulatory, legal and reporting framework in Hong Kong.

2.      To develop and assess the understanding of information as a key resource to organization and the appreciation of how management information systems can create value and improve the competitive advantage of an organization.

 

Examination Format

Section A

15 – 20 multiple choice questions

20 marks

Section B

1 to 3 compulsory questions

30 marks

Section C

2 out of 3 questions (25 marks each)

50 marks

 

 

100 marks

Syllabus

Pilot Paper

 

Part I Auditing

Chapter

Title

Updated on

1

An Overview of Auditing

5 Jun 16

2

Audit Planning

5 Jun 16

3

Risks and Materiality

Answers

5 Jun 16

5 Jun 16

4

Audit Evidence

Answers

5 Jun 16

5 Jun 16

5

Audit Documentation and Audit Testing

Questions

Answers

 



6

Internal Control Evaluation

Questions

Answers

 



7

Audit of the Purchases and Payment Cycle

Questions

Answers

 



8

Audit of the Sales and Receipts Cycle

Questions

Answers

 



9

Audit of the Payroll and Personnel Cycle

Questions

Answers

 



10

Verification of Balance Sheet Items

Questions

Answers

 



11

Completion of Audit

Questions

Answers

 



12

Computer Audit

Questions

Answers

 



13

Reporting and Communications

Questions

Answers



 

14

Auditor’s Liabilities

 

 

Part II Management Information System

Chapter

Title

Updated on

15

Value of Information Systems to an Organization

Questions

Answers

 



16

Information Systems for Managerial Decisions

Questions

Answers

 



17

Nature and Role of Electronic Commerce

Questions

Answers

 



18

Selection of Computer Packages

Questions

Answers

 



19

Controls over IT Activities

 

 

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