Competence Practice Examinations December 2009

Full_Audit_Competence_Practice_Examinations_December_2009

PFM6 – Financial Reporting Framework for Public Sector Entities

PFM 6: FINANCIAL REPORTING FRAMEWORK FOR PUBLIC SECTOR ENTITIES

4.6.1. LEARNING OUTCOMES: On completion of this module, students will be able to:

1. Outline the objectives of Financial Reporting for Public Sector entities;
2. Explain the...

PFM5 – Public Sector Audits

PFM 5: PUBLIC SECTOR AUDITS

4.5.1. LEARNING OUTCOMES OF COURSE: Upon successful completion of this course, a student should be able to:

1. Explain the objective of Auditing in the Public Sector;
2. Apply the principles,...

PFM4 – Public Sector Financial Management

PFM 4: PUBLIC SECTOR FINANCIAL MANAGEMENT

4.4.1. LEARNING OUTCOMES OF THE COURSE Upon successful completion of this course, a student should be able to:

1. Explain the principles of Public Finance and Economics that relate...

PFM3 – Governance and Management in the Public Sector

PFM 3: GOVERNANCE AND MANAGEMENT IN THE PUBLIC SECTOR

4.3.1 LEARNING OUTCOMES: Upon successful completion of this course, a student is expected to:

1. Explain decentralization and how it impacts on the functioning...

PFM2 – Legal Aspects of Public Sector Finance and Administration

PFM 2: LEGAL ASPECTS OF PUBLIC SECTOR FINANCE AND ADMINISTRATION

4.2.1. LEARNING OUTCOMES: On completion of this module students should be able to:

1. Define the term law and explain the sources of...

PFM1 – Public Sector Accounting

PFM 1: PUBLIC SECTOR ACCOUNTING

4.1.1. LEARNING OUTCOMES: On completion of the module, students will be able to:

1. Explain the objectives of Public Sector Accounting;
2. Distinguish between Public Sector Accounting and Commercial Accounting;
3. Explain...

DA12-Governance and Corporate Law

D12-Governance and Corporate Law

Learning outcomes

On successful completion of D12, students should be able to:

1. Describe corporate governance systems and policies
2. Explain types of limited companies, and the articles of association, its effect and alteration
3. Compare...

DA11-Principles of Auditing

DA11-Principles of Auditing

Learning Outcomes

On successful completion of D11, students should be able to:

1. Explain the purpose and context of external audit and other assurance engagements
2. Explain the principles of good corporate governance, and apply professional...