Académique Documents
Professionnel Documents
Culture Documents
PSA
Lecture 1
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Lecture 2
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8main categories
o Revenues (statutory grants, non-statutory grants, 4major types of grants to
state government)
o Expenditures (supply and charge expenditure)
o Borrowings
o Budgets and financial statements
o Auditor general
o National finance council
o Special provisions for sabah and Sarawak
Financial procedure for virements
Lecture 3
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National revenues
National expenditures
Budget preparation process
The concept of 3Es
Lecture 4
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Lecture 6
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Lecture 7
Lecture 8
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What is audit
Purpose of audit
External audit (financial, compliance, performance)
Public accounts committee (definition and objective)
Lecture 9
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Advanced audit
No lecture 6, 9, 10
No operation, government, bank
Tutorial 13 1question (6m)
Lecture 2 (20m)
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CAAT (20m)
Types of controls in an IT environment (general, application)
*Tutorial part question
Internal auditing
Outsourcing the internal auditing services part question (5/7m)
IIA arguments in favour of outsourcing (got 9points) (7/9m)
IIAs stands
Securities
Chapter 19 options (most difficult questions)
Chapter 16 technical analysis
Chapter 12 efficient market
Chapter 9 assets pricing model
Chapter 15 company analysis
Chapter 20 futures contract
Chapter 17 bonds
Chapter 14 industry analysis
Chapter 5 all financial markets have regulations and trading practices
*portfolio return, standard deviation, variance, WACC (only WACC formula is given)
70%calculation, 30%theory
ICS
1) Board of directors, composition, roles and responsibilities
- please refer Companies Act 1965 particularly on PART V- MANAGEMENT AND
ADMINISTRATION
- fiduciary duties http://www.onlinereview.segi.edu.my/pdf/vol4-no1-art1.pdf
- other relevant documents that will allow students to understand the roles and responsibilities
of directors and management of the company e.g. code on corporate governance etc
2) Accounting information systems
- Principles of internal control
- organizational structure
- standard operating procedures for various accounting cycles.
Cyber tips
Advanced audit
PSA
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Grants
Accountability
MDS
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Project management
Decision analysis
Inventory control