Cisa Questions And Answers 2012 Pdf


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CISA Review Manual 2012.pdf

Gregory P. Tapis, Kimberly S. Church, Thomas Z. Fortune Magazine recently touted technology as reshaping the future, resulting in the hybridization of more than occupations. Within the accounting profession, Robert Half emphasizes the need for business and accounting acumen coupled with technology expertise, communication skills, leadership abilities, customer service orientation, and preparation for specialized hybrid roles epitomized by the integration of dual expertise e.

Such a change provides accounting educators the opportunity to create new programs aimed both at developing students and at upskilling existing workers for dynamic careers by offering certification boot camps that will give participants a competitive edge in the hybridization of the accounting profession.

In this paper, we propose the integration of a Certified Information Systems Auditor CISA designation boot camp into accounting program offerings and report the results of a semester-long case study introducing the CISA designation to undergraduate students. We discuss boot camp best practices and the boot camp implementation process, and we offer recommendations for accounting programs that utilize boot camps as part of a strategy to address lifelong learning programs for developing hybridized skills within the accounting profession.

Burning Glass Technologies 1 defines hybridized skills as the integration of new skills with traditional skills being applied in new ways. More specifically, hybrid jobs refers to roles that require technology and data skills in tandem with other specialized abilities e. New jobs emerging in the accounting profession are increasingly hybrid, resulting in pedagogical challenges and opportunities for accounting departments to increase their recruiting and the marketability of their accounting programs.

The hybridization of the accounting and education environments has created a new playing field in which universities must adapt to meet the evolving demands of the profession if they are to remain relevant. Additionally, higher education should move beyond traditional degree structures to target a generation of practitioners already in the workforce seeking to upskill 2 to prepare for the hybridization of their jobs or to avoid automation Sigelman et al.

The use of technology in accounting is accelerating, with the profession calling for more technology knowledge, skills, and abilities KSAs to be integrated into the accounting value proposition Lawson et al. Opportunities exist for accounting programs to meet these dynamic demands from the profession. Such programs may include badges or certificate offerings as an alternative form of academic recognition to validate a specific set of skills or may involve the use of pre-professional boot camps designed for intensive skill-building before or after graduation Brooks et al.

These models expand the education system to deliver a mechanism for lifelong learning that serves a broad set of constituents e. The remainder of this paper proceeds as follows. First, we provide an overview of certifications and boot camps as an accounting program strategy for addressing the lifelong learning required for obtaining the hybridized skills for an accounting career. Second, we discuss best practices for planning, implementing, and assessing a boot camp for specialized KSAs.

Next, we provide the results of a CISA boot camp case study. Finally, we provide concluding thoughts and recommendations. The emphasis in the accounting profession is shifting towards the importance of adapting to changes in technology and standards Vien, and of continual lifelong learning AICPA, Specifically, accounting and auditing employers and recruiters are increasingly looking for cross-functional experiences in technology Half, Hybridized occupations are the most resistant to automation, as the amalgamation of left brain logic and analytic thought and right brain intuition and creativity functions have not yet been reproduced by technology Weber, The need for a combination of technical and non-technical skills reshaped by technology has created opportunities for universities to develop a talent pipeline by producing new hires with abilities ahead of the market and by upskilling existing workers for current employers General Assembly, Axline notes IT auditors utilize hybridized skills to perform rigorous IT audits of complex systems and processes to do the following: Understand fundamental business processes and technology developments.

The complexity of the IS landscape provides both threats and opportunities for higher education, which is always in danger of lagging behind emerging issues in predicting employer needs Schartz, Aligning audit and accounting information systems curricula with specialized credentials enables programs to maintain a competitive advantage for students who choose to pursue careers in internal and IT audit.

The requirements for the CISA designation are passing a multiple choice question exam during a four-hour examination period, obtaining five years of relevant experience, maintaining CPE in alignment with lifelong learning, and complying with ethical and professional standards.

Technological advances demand stronger and more sustained cooperation between education and practice Palmer, The genesis of a system is emerging at the nexus of developing new hires and upskilling existing practitioners for a hybridized workforce Fisher, ; Palmer, Accounting programs, as trusted providers of continuing education, are well positioned to fill gaps in learning and stand to benefit from a system that develops new hires and provides upskill opportunities for existing practitioners Glessner, A high-level boot camp can integrate specialized learning and serve as an intensive prep course for a certification exam.

It can be targeted towards those already in the professional sector who are seeking to obtain professional designations for career advancement 7 or as an instructional tool to provide students with the necessary skills, motivation, and preparation for passing a professional examination. Existing practitioners are willing to invest in a boot camp for distilled content to overcome time constraints or to provide accountability when they are preparing to upskill through a certification exam.

Best practices in accounting use boot camps, dedicated resources, and academic champions to improve student retention and performance in accounting-related courses e. In our case study, students participated in a boot camp prior to entering a corporate setting. In such situations, these boot camps can serve as methods for measuring student learning while offering students the opportunity to differentiate themselves in the marketplace.

Irrespective of instructional method, facilitators should track the pass rates of participants to assess the effectiveness of the boot camp Knapp et al. Robert Half reports an increased emphasis on technology in accounting and auditing by employers and recruiters, who are looking for cross-functional experiences. Consistent with these findings, the Accounting Advisory Board at a small liberal arts institution frequently calls for similar skills.

Such calls for these skills serve as the impetus for offering a boot camp as a non-credit short course designed solely to prepare students for the CISA examination. Shin et al. A faculty member at the small liberal arts institution led a CISA examination boot camp that met for a three-hour class once a week for 10 weeks. The participants in the CISA boot camp were accounting students also enrolled in an undergraduate Accounting Information Systems AIS course; some, but not all, of the students had completed an undergraduate auditing course.

We recommend that accounting departments schedule the CISA boot camp to correspond with courses associated with the exam, specifically, AIS and auditing. Etnyre and Lehmann list examples of courses based on ISACA's model curriculum that can be suggested to students as electives before they take the exam: Introduction to ERP Systems, System Analysis and Design, and IT Audit and Security, along with other courses to cover information security and database management.

Interactions with educators influence students' behaviors and motivations Dietrich et al. As such, the faculty member leading the boot camp should demonstrate positive teacher-student interactions.

Positive interactions lead to higher levels of engagement by students Jang et al. All of these factors are important for a positive and successful professional examination experience. In addition to demonstrating positive teacher-student interactions, the faculty member should be a content area expert if the boot camp is conducted by one faculty member, as was the case in our study. This faculty member should teach at least one of the courses associated with the examination i.

Doing so may generate more interest among the faculty in addition to dividing the workload. For example, in Domain 1, Auditing Process, there is significant overlap with financial auditing concepts; therefore, this first domain could be taught by a financial auditing professor.

Ideally, the faculty member should begin promoting the importance of obtaining a professional designation at the beginning of the related course s. Furthermore, instructors can partner with professionals to help promote the CISA designation and help motivate students throughout the boot camp. Specifically, they can invite certified professionals to promote the designation in an information session, where they can answer questions about the exam, career paths, and the value of the designation, thereby motivating students to enroll in the camp.

Instructors can also consider asking certified professionals to speak briefly at the beginning of weekly sessions to help keep students motivated. Such a partnership professionalizes the experience and offers further engagement between students and professionals Nobles, Ideally, instructors considering the boot camp should meet with departmental leaders to discuss compensation options.

The boot camp in this study was conducted at a small liberal arts college where the instructor was credited with service to offset the high expectations for the service component of the faculty workload. The faculty member and departmental leadership also discussed the alternative of soliciting outside funds towards a stipend for the instructor leading the boot camp.

Because Advisory Board members were impressed with the success of the boot camp, these members were considered for soliciting donations for future camps. As the hybridization of education persists and accounting programs evolve into continuing education providers for additional revenue streams, boot camp instructors may want to consider negotiating a traditional course load reduction.

Departmental leaders should be open to some form of compensation, whether a service offset, a stipend, an overload, or a course reduction, as students do appreciate the department's dedicating resources to the boot camp. In post boot camp feedback, several students who passed the exam specifically thanked the accounting department for offering the boot camp.

After each announcement, the students should receive a link to a survey requesting the following information: 13 name, level of interest in the review course Likert scale of one to five with five indicating the highest level of interest , grade level i. The instructor formally designated the day and time of the boot camp and communicated the schedule to the students. Setting a deadline of two-thirds of the way into the previous semester's related courses for scheduling the boot camp gave students enough time to join ISACA as a student member, purchase the required course materials at member prices, and begin preparing for the boot camp the following semester.

For the CISA exam boot camp, the departmental leadership sent the e-mail at the beginning of the semester preceding the boot camp and followed it with reminder e-mails throughout the semester. E-mails were sent to all junior and senior accounting majors. Quick Response QR codes have been shown to increase interest levels and engage traditional college-aged students Sago, They can also be used for online promotion through social media and organization websites. Matching faculty style with classroom layout is important, as research has demonstrated that classroom design influences learning Dillon, Reserving a room with an appropriate layout is critical for two reasons.

First, the exam material is broad in scope and often very detailed, so that covering the material in a three-hour class each week is challenging. Second, faculty members have different styles of content delivery and presentation, and the room should fit the faculty member's teaching style. From our experience with the CISA boot camp, we suggest that the classroom have an overhead projector, access to Wi-Fi, and separate whiteboard space for discussion and collaboration.

Alternatively, if an adequate classroom becomes a barrier, instructors may be able to partner with a local professional ISACA chapter to secure an educational space. It is imperative for students to understand that exam preparation materials are required components of any successful boot camp. According to Robert Half , the CISA certification is worth considering for its return on investment, so any expenditures should be considered an investment in their future career.

The instructor should include pricing information for the review materials and for the exam. The cost of materials varies based on the exam preparation company. At the beginning of the boot camp, the instructor clearly communicates to students the goals of the boot camp: to review the material and answer student questions and to detail the rigors of test day for the professional examination. The face-to-face meetings should correlate directly with content percentages indicated by the sponsoring organization.

The boot camp's first meeting is critical for setting the tone and expectations. The faculty member begins by discussing the pass rates for professional exams and stresses that pass rates indicate why the designation is viewed as prestigious. It is possible and recommended to use the low passing rates as a source of motivation rather than discouragement. Transitioning from pass rates, the instructor thoroughly reviews the exam structure, length, etc. Next, the instructor communicates expectations for the boot camp, including homework, required deliverables, and deadlines.

This concludes the first meeting. This division corresponds to the suggested time students spend on practice questions for each domain. It was a good overview of key material in combination with… reading the CISA manual. Face-to-face meetings are important but by themselves are not sufficient for student success on exam day. The boot camp focuses heavily on self-regulated learning, with the instructor taking on the role of coach.

Completing practice exams for homework enables the instructor to both monitor student progress in terms of preparation to sit for the exam and insert teacher and peer influences for adaptive help seeking to motivate students towards successful exam performance Newman, For example, at the beginning of the boot camp, students are told to expect initial scores of thirty-three percent as a benchmark.

Certification Exam Questions

Gregory P. Tapis, Kimberly S. Church, Thomas Z. Fortune Magazine recently touted technology as reshaping the future, resulting in the hybridization of more than occupations. Within the accounting profession, Robert Half emphasizes the need for business and accounting acumen coupled with technology expertise, communication skills, leadership abilities, customer service orientation, and preparation for specialized hybrid roles epitomized by the integration of dual expertise e.

Passing score on the CISA exam, without completing the required work experience as outlined below, will only be valid for five years. If the applicant does not meet the CISA certification requirements within the five year period, the passing score will be voided. For applications submitted after 1 June Submit verified evidence of five years work experience in the fields of Forget about scanning and printing out forms.

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Так что вы хотите сказать. Джабба заглянул в распечатку. - Вот что я хочу сказать.

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 Боюсь, вы опоздали, - внушительно заявил Беккер и прошелся по номеру.

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