European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals


Effect of Competence, On Internal Audit Professionals Skepticism, Implications on Regional Head of Corruption Practices (Case Study District / City in West Java Province) (Published)

This study aims to determine the professional competence of the Internal Audit, Corruption. The purpose of audit professionals is basically one of the spearheads in the fight against corruption. Because was never brought positive result but the consequences of Evil is constantly generated. Harmful consequences , among others, Decreased Quality of Public Services, Damaged Joints-Joints Principles of Financial Management System of State, Government occurrence Puppet, Rising Social Inequality, loss of investor confidence. Occurrence of Moral Degradation and Work Ethics. Internal auditors assist management in designing and maintaining the adequacy and effectiveness of the internal control structure. The internal auditor is also responsible for assessing the adequacy and effectiveness of each control system which guarantees the quality and integrity of the financial reporting process.

Keywords: Competence, Corruption, Professional Internal Audit

Examining And Justifying the IS/IT Skills That May Be Designed into the Accountancy Education Curricula for Tomorrow’s Professionals (Published)

There is an increasing shift in demand towards professionals with a combination of business and Information Technology (IT) and Information Systems (IS) skills to help organisations structure their systems to provide effective and efficient support for their primary objectives and activities. Around the world professional training Associations and academic Institutions offering programmes in Accountancy are realising the inevitable revolutionary trends in the world of work and are redesigning their curricula to meet it. The implication of the above shifts is also the shift of the skills required to achieve their organisational objectives and goals the paradigms of people requirements. As a result, academic institutions and accountancy training bodies must understand the consequential shifts in the roles, skills, knowledge and experience accountants and finance professionals need to demonstrate, both now and in the future to keep their heads above the waters. This article analyses the key IT/IS skills that could be preferred for undergraduate accounting majors and professional accounting trainees and proposes a pedagogic structure of IS/IT in the accountancy curricula.

Keywords: Accountancy, Accreditation Boards, Competence, Curriculum, E-Commerce, Education, Information Systems/Technology, Pedagogy

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