Technology Competence Initiative

Transcription

1 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (Established by Act of Parliament No. 15 of 1965) Technology Competence Initiative Initial Implementation of IFAC Education Guideline No 11 on Information Technology Competence for Professional Accountants Designation Information Handbook & A. J. SILICON (Financial & Information Technology Consultants)

2 ICAN TCI Designation Handbook - page 2

3 Introduction... 4 Rationale... 4 OBJECTIVES OF THE CACITP PROGRAM... 6 The certification program has four objectives:... 7 BENEFITS OF THE PROGRAM... 8 ACCREDITATION REQUIREMENTS... 9 The CACITP Test... 9 Eligibility Requirements for the CACITP Test... 9 Method of Application The CACITP Course of Study Registration For Test Preparing for the CACITP Test Remedial Course in Computing Testing Areas Submission of materials for issues of Certificate Application Audit Receiving the Designation ACCREDITATION ENTITLEMENTS POST ACCREDITATION REQUIREMENTS MCPE Credit Hours Method of Payment PROGRAM DEVELOPMENT AND IMPLEMENTATION CONSULTANTS Appendix Description of Relevant IT Business Experience Systems Auditing and Internal Control Information Technology Strategic Planning Management of Information Systems Computer Systems Architecture Business Applications and E-Business Information Technology Security and Contingency Planning Information System Delivery and Project Management Databases and Database Management Syllabus and Recommended Reading Reference Proficiency Course In Computing CACITP Syllabus... 1 Registration Form ICAN TCI Designation Handbook - page 3

4 " " # $$ % &'( ) * " +) ), -, ', ',. - -,' ', / ), ),, ) ICAN TCI Designation Handbook - page 4

5 ' ' ) ',,, ), -., - -,, ) )- 2 ' *-', ) ' ' ' ' ' 3, ICAN TCI Designation Handbook - page 5

6 /, /,. / /' 1/ 1/' 10 - ' ),, 3 / 4, 5, % ( ), -,, ' *, )', ) ' ), - ),, - ) +) ) * & & 2 1. /.6 & )7 4. "#, && 2 ICAN TCI Designation Handbook - page 6

7 , -, ', - & & ' *, $ % &' ($ %)* + 1.,,, ) 4. ' ' * & - 6, & & ICAN TCI Designation Handbook - page 7

8 ##, * ' / / 5 "$9':;;;',, ', "& '2 #'- < *, ' ' ', ) * & & &2 - # )' ' + +, / / / / + ), 3 +,, ICAN TCI Designation Handbook - page 8

9 ,-. & )'2 3 < <446 /= ' ' " $>;+ )1'?;+)' ' '51' 516'1 && ', )+ -& $ * & '.' :;;. ) ' + ).. ' & & ) *, ) * A9) ) ')/ 0 ( %$ ),&' $>;?; +) ICAN TCI Designation Handbook - page 9

10 $%&& " 6 1 : ' :';;; >;';;;9BC') & /( $ ) ( / /, /1 $ %/ *&$>; & ),.>;';;;-- $>;?;,& ' # ) $;';;; ', &, & '%$ & & ' ' ' & + ' ) ),& - &' - ICAN TCI Designation Handbook - page 10

11 ( (&' *, * ' %& ( +' D;','.' E &<'$9';;;'- - ' - 2 %( / (' 2345, ' / ' ) ' ' 1) %( $'/ ' '2345, '. ) F' '' ','F '( %%( / (, ' ' ' ' ' ',' ICAN TCI Designation Handbook - page 11

12 ++ ' *+ +, (& / ($ 2365, 1' ', ' 1' && 2365, G+G, + ' ' - ' ' ' + ' ' ' + / ' / '2375, ' ' + ' + ' ' ' %( / (, + / * '( 2385, ' 16E' *' ' ), ), '( 295, ) ', 3 ICAN TCI Designation Handbook - page 12

13 )(%( % % % /)' 2 1. & && ) +) ) * && " +'$, ' ) &' & &, & ' 2 + ' %15, 2 "' ' & ' 0 & ',-. '& + +)2 ICAN TCI Designation Handbook - page 13

14 5 D; &$:;>9B +) 5& $% /( ' &') %, :; ' (%<" $( ( ICAN TCI Designation Handbook - page 14

15 ,,. ' 6&, H 1 ) 2 4C'E4' 4'/.3 '4@- ' 3 31-'&/3-$;AI:'H' 2;$DA;+:AI:'D?;+AAD:':::+$99?';?;9>:D+>>;: #152;?;:I$>+$I9A';?;II9$+$A99'"-2;$:::+$99?' 2, J A. J. SILICON (Financial & Information Technology Consultants) $6'&6 5/#,.36,.'E 1' 2;$DA;+;A$:'DA;+$A>K'AKD+A$I; ;?;ID;:+;A9D';?;IIK9+I$DD 2.J ICAN TCI Designation Handbook - page 15

16 && =, &% + =& ' ' ' ' ' ' ' ' ' ' 2 / (' - &@- 6 ' %( $'/ ' ' 6 ) 6 '( %%( / (, ) 4 E (& / ($ & ') &, ' ' ', ' ' && < %( $'/ / ' / ' " ICAN TCI Designation Handbook - page 16

17 '+''' ', & %( / (, + / * '( 6)4"& & )@ 6, ), ) '( 6 6 ', + &' 0 (, & ) ICAN TCI Designation Handbook - page 17

18 ICAN TCI Designation Handbook - page 18 / ) (( ' % 1 44

19 % / (&' A. History of Computers B. Introduction to Hardware 1. Components of a Computer Systems 2. Computer Peripherals 3. Computer Shopping C. Computer Maintenance 1. Hardware maintenance 2. Software Maintenance D. Introduction to Software 1. Types of Software - Systems Software - Application software 2. Software Licensing and Piracy Issues 3. Viruses and Anti-virus Software. E. Operating Systems 1. History of Operating Systems 2. Single/Multi-user Operating Systems 3. Network Operating Systems F. Word Processing Applications 1. Concept of Word Processors 2. Special features of Word Processors G. Spreadsheet Applications 1. Concept of Spreadsheet Applications 2. Special features of Spreadsheet Applications H. Introduction to Databases 1. Concepts 2. Database Management Systems. 1$ 1. Evolution of the Internet 2. Web Browsers and Web Servers. ICAN TCI Designation Handbook - page 19

20 1 %( / (' 2345 A. 6 B. 1 i. & ii. & iii. /. iv. 4 v. 6 C. 1 i. ii. 4, iii. iv. v. 5 D. E 4 i. 3,1 314 ii. 3@64 iii. & iv. 5 v. E 1 E. 1 F. C1 i. /. ii. 1 G. # i. / 1 ii. 16 iii. <1 iv. v. 6/ H. i. ii. & iii. / I. 61 J. 1+1 i. 114, ii. " 1. " 2. "6 K. 11 i ii. 1 /4+1 iii. 6 iv. 3 v.,1'1 L. 1 i. *4 ii. 4, iii. 14 iv. 1 ICAN TCI Designation Handbook - page 20

21 / (' i. & ii. 3 iii. 6 = iv. 5/. v. 1 vi. # vii. & 5 6 viii. -& 1& ix N.,/ 11 O. / P. ) F E0A i. 6 6 ii. 6"1 iii. = 4 iv. 6 3"1/. v vi. L 4 - Q. 2 % ' 1. 1 'H< /.4 'I E00,,6+4/5 6. ICAN TCI Designation Handbook - page 21

22 ' '%%( $'/2345 A. 5 *4 B. 1 C. /1 & D. &1& a. 01&M b. 1& c. &1& d. & 41=6 e. 4/1 f. &.41& E. 61 & a. b. 4 c. & F. 3E + & G. 1"',) H. L1 & I. 1 3 a. 3& b. 4 6 c d. 1 e. C6 f g. / h. J. 1 1 a. +3 b. 4, c. " K. &.5 a. 6E16= b. &.1 c. &.5 5 d. &.5 L. E M. 1E N. 1& O. 5 1 & P. 51 & ICAN TCI Designation Handbook - page 22

23 % ' ''4/346#EE41'6E 2. &#11 & 3. 1 & 1H0H& 4. 'I ICAN TCI Designation Handbook - page 23

24 ' ( %%( / (2365 A. Quality Issues in IS Management 1. Policies, Procedures and methodologies that support a strategic plan 2. Organizational structure policy and procedures 3. Human resource policies including career paths, performance evaluation and job descriptions / training 4. Hardware and software in alignment with technology plan 5. Data accuracy, validity and reliability 1( %% / %% + 1. Efficiency of organization structure 2. Effectiveness of processes, i.e. people, skill sets, adequate training 3. Hardware, software, speed and throughput 4. Data Integrity 1 %% + 1. Evaluation of ROI and other ratios and performance metrics 2. Analyse and evaluate organisation structure, people, skills sets, hardware, software and data,1 ' ' ( 1. Contracts, licensing 2. Benefits and issues of forms of control and management of intellectual property 3. Data ownership image and text material, domain name rights and ownership, International Issues % ' H/*3 3. 1=H#'H1#1 ICAN TCI Designation Handbook - page 24

25 (& / ($ ; a. Stand alone computers b. Networked computers and file servers c. Input and output devices d. Generic input devices (Palm Pilot, pocket PC) e. Data Storage media f. Network connectivity resources (routers, switches, hubs, cabling, NICs) 1& '/ ( (( a., b. 6, c. C. & : ' ( %/ (&& D. ''/ (.&' E., (( a. 1/145 b. &@&'&N@1&N F. && %/ ($ % ' 1. 1I' / H6 3. <112 ICAN TCI Designation Handbook - page 25

26 && < 2365 A. Business Application Systems a) Overview of business applications systems b) Classes of applications systems I. Financial systems (banking applications, insurance and underwriting systems, accounting systems) II. Office automation applications (word processors, spreadsheets, systems) III. Human resource management systems (payroll systems, staff benefit and tax computation systems, human resource management systems) IV. Manufacturing and distribution systems (inventory systems, Purchase and ordering systems, scheduling systems etc) V. Specialized systems (expert systems, decision support systems, artificial intelligence). VI. E-business applications (EDI, EFT, EBT, ATMs etc). c) Business applications systems controls I. Data input controls II. Systems development controls III. Data processing controls IV. Data file access and controls V. Audit trails VI. Data back up and recovery mechanisms B. E-Business And E-Commerce d) Definition of e-business e) Tools and channels pf e-businesses I. EDIs II. The World wide Web III. EFTs IV. Telecommunication channels f) E-commerce Models I. Business to Business II. Business to customers III. Business to employee IV. Business to Government g) E-commerce risks and exposures I. Confidentiality risks II. Integrity risks III. Availability risks IV. Authentication and non repudiation h) E-commerce audit and control issues. I. Use of Firewalls II. Public key infrastructure III. Encryptions IV. Password management V. Digital signatures ICAN TCI Designation Handbook - page 26

27 VI. Intrusion detection systems. VII. Proxy servers C. Management of Application Systems a. Systems development /outsourcing issues. b. System modifications and maintenance controls. c. User support d. Data back up and contingency plans. e. Software licensing and legal issues. D. The Internet Concepts and Issues f. The world wide web (WWW) concept g. WWW as enablers of business and competition. h. Designing and creating websites for organizations i. Hosting websites j. Communication Channels k. Service providers l. Administering websites E. Application Integration m. Customer relationship mgt n. Enterprise resource planning o. Supply-Chain mgt p. Selling-chain mgt q. Operation Resource mgt, r. Enterprise application Integration tools. F. Impact of E-business s. Mass Customisation t. Disintermediation u. Cultural Transformation (Change mgt) v. Competitive Pressure. G. E-Banking Regulation in Nigeria 1. +3H #' H1<'H = + 40' 4. 32"1 &5 '6/ & ICAN TCI Designation Handbook - page 27

28 %( $'/ / ' / '2375 A. / a. Developing Corporate Information Security Management Program i. 1 ii iii. 4 iv C,C& b. 1 i. 0C ii. 6, iii. 1 iv. v. 4 C c. +1 d. 4,1 e. f. 4 E 1 i. & ii. iii. 6 '&' iv., v. 3 vi. vii. + h. i. 15 F''+ ii. 6'& iii. C5 iv. 4& v. <,15 i. ) j. E111 ICAN TCI Designation Handbook - page 28

29 A. + / a. &&61 b. 14 & c. &4 d. 1 i. 333/ ii. iii. 4=1 0 ' / '% / a. 0&6 b. 164, c. 3& 5 d. 3 e. 6 f. /& g. 6 0& h. i. E5.6 j. - 64& '1## 2.,14&, 3. 16# & I ICAN TCI Designation Handbook - page 29

30 %( / (, + / * ' ( 2385 &'1' 16& 1. Definition of User and Developer requirements 2. Current System Analysis 3. Feasibility Study 4. Analysis of requirements a) User Input b) Gather documents and reports 5. Design to specifications 6. Construct systems solutions, i.e. develop, test and validate prototype 7. Gain User feedback 8. Develop procedures and documentation 9. Implementation 10. Continuous review and quality assurance Systems development life cycle (SDLC) 2. Waterfall approach 3. Spiral approach 4. Iterative approach 5. Alternate development tools 6. Unified modelling language (UML) 6 1. Data Flow Diagrams 2. Data Dictionary 3. Flow diagrams 4. International Standards Organisation (ISO) Standards 5. Standards bodies a) Object Management Group (OMG) b) Nigerian Standards Organization (NSO) 61)5 1. Needs analysis and other investigative techniques, including the rule (Pareto Principle) 2. Sensitivity Analysis in Criteria Setting 3. Arithmetic of Risk Assessment 4. Tangible and Intangible Assessments 5. Isolate and gain consensus on what is to be preserved. &.5 1. Defining project objectives including budgeting 2. Staffing and roles 3. Planning and scheduling, e.g. setting tasks and milestones 4. Estimating, e.g. resource loading and allocation Tools, i.e. PERT, CPM and Gantt Charts F. Package Selection ICAN TCI Designation Handbook - page 30

31 % ' &.5 45E' H #31 ' 3. $'/&.5 ' '1H1C' H"# 'H < 5. I ICAN TCI Designation Handbook - page 31

32 , ), ) ' ( 295 A. 6 a. 66 b. / c. 6& F+6 d. 65 & e. 5 6" f. 6 g. E6"& B C. 6 D. 5 a. +45 b. +46 c d. "4 5 E. 45 F a b. --4 c. 1-45= 45 G. /E E5 a. ""1 b. <65 c.,65 H. " a. "6 b. 16 c. 6" d. =+ 6 e. "" f. 1" g. " h. 3@" i. /" j. 16 I. 6E a. 66E 45 b. 65E 45 c. 6LE d. -)) e. & J. 1LE46LE a. 46 b. = 6 c. 3L d. # 14 K. 60 L. 65 M. /& N. 5 1 ICAN TCI Designation Handbook - page 32

33 #C& '&H&'H, ''5 &4' 4. 6& "'6 '65, ICAN TCI Designation Handbook - page 33

34 ' #( THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (Established by Act of Parliament No. 15 of 1965) Passport REGISTRATION FORM 1. 13,E 2. / 3. 52OOOOOOOOOOOOOOOOOOOOOO@" 2OOOOOOOOOOOOOOOOOOOOOO / D< 9/ #15< >2, ' ' Technology Competence Initiative (TCI) ")>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 4 A@ 2 ICAN TCI Designation Handbook - page 34

35 ?1&/1/4*16E1 52 /66411P&2 =& %($' ( ' 6&, H 1 E & * -) ICAN TCI Designation Handbook - page 35