Information Technology for Professional Accountants

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International Accounting Education Standards BoardInternational Federation of Accountants545 Fifth Avenue, 14th FloorNew York, New York 10017 USAE-mail: educationpubs@ifac.orgWebsite: http://www.ifac.orgThe mission of the International Federation of Accountants (IFAC) is to serve the public interest,strengthen the worldwide accountancy profession and contribute to the development of stronginternational economies by establishing and promoting adherence to high-quality professionalstandards, furthering the international convergence of such standards, and speaking out on publicinterest issues where the profession’s expertise is most relevant.The International Accounting Education Standards Board (IAESB) issues, under its ownauthority, International Education Practice Statements (IEPS), which assist in the implementationof generally accepted “good practice” in the education and the development of professionalaccountants by providing advice or guidance on how to achieve “good practice.”The IAESB, an independent standard-setting board within IFAC, develops standards andguidance on pre-qualification education, training, and continuing professional education anddevelopment for all members of the accountancy profession. The international Public InterestOversight Board (PIOB) for the accountancy profession oversees the activities of the IAESB.This publication may be downloaded free-of-charge from the IFAC website: http://www.ifac.org.The approved text of this IEPS is published in the English language.Copyright © October 2007 by the International Federation of Accountants (IFAC). All rightsreserved. Permission is granted to make copies of this work provided that such copies are for usein academic classrooms or for personal use and are not sold or disseminated, and providedfurther that each copy bears the following credit line: “Copyright © October 2007 by theInternational Federation of Accountants. All rights reserved. Used by permission.” Otherwise,written permission from IFAC is required to reproduce, store or transmit this document, exceptas permitted by law. Contact permissions@ifac.org.ISBN: 1-931949-86-72
INTERNATIONAL EDUCATION PRACTICE STATEMENTIEPS 2INFORMATION TECHNOLOGY FOR PROFESSIONAL ACCOUNTANTSCONTENTSParagraphIntroduction......................................................................................................................... 1-4Definitions........................................................................................................................... 5Scope and Structure of IEPS 2 ........................................................................................... 6-12SECTION 1: PRE-QUALIFICATION IT KNOWLEDGE AND COMPETENCYREQUIREMENTSOverview............................................................................................................................. 13-16IT Subject Areas and Competences .................................................................................... 17-34Teaching and Assessment of IT ......................................................................................... 35-41SECTION 2: POST-QUALIFICATION IT KNOWLEDGE AND COMPETENCYREQUIREMENTSOverview............................................................................................................................. 42-43Post-Qualification IT Knowledge and Competences.......................................................... 44-52SECTION 3: IT KNOWLEDGE AND COMPETENCE REQUIREMENTS FORAUDIT PROFESSIONALSIT Knowledge and Competences for Audit Professionals.................................................. 53-57APPENDICESAppendix 1: General Knowledge of IT TopicsAppendix 2: IT Control Knowledge TopicsAppendix 3: IT Control CompetencesAppendix 4: Manager of Information Systems Role CompetencesAppendix 5: Evaluator of Information Systems Role CompetencesAppendix 6: Designer of Information Systems Role CompetencesAppendix 7: Audit Professional IT Competences3
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Information Technology for Professional Accountants

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