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CIA3003 ACCOUNTING THEORY AND PRACTICE 3 Credits
Synopsis:

This course provides an overview of the development of accounting, the accounting profession and accounting
theory. It Illustrates the relations between accounting theories and accounting practices. The course also reviews the
conceptual framework of accounting and regulatory framework of accounting in the context of financial accounting
in Malaysia. Various issues related to financial accounting and reporting are discussed such as corporate governance,
sustainability reporting, Islamic accounting and industrial revolution 4.0.

Course Pre-requisite(s) : Pass CIA1003 Intermediate Financial Accounting and Reporting
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3004 SEMINAR IN MANAGEMENT ACCOUNTING 3 Credits
Synopsis:
The course discusses the evolution of management accounting in detail. Different techniques of strategic
management accounting in changing business environments are discussed and evaluated. The topics covered also
include contemporary performance management system, transfer pricing, and the impact of technologies in
management accounting.
Course Pre-requisite(s) : None

Assessment Methods : Continuous Assessment: 40%, Final Examination : 60%

CIA3008 INFORMATION TECHNOLOGY (IT) AUDITING 3 Credits
Synopsis:
This course enables students to understand and apply the basic concepts and processes of IT auditing. It discusses
the importance of IT auditing knowledge in ensuring good corporate governance and risk management. This course
also exposes the students to the development of sound control practices in IT environment.
Course Pre-requisite(s) : Pass CIA2011 Auditing Practices
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3014 BANKING OPERATIONS AND REPORTING 3 Credits

Synopsis:
This course discusses the various aspects of banking system, including the roles of different types of banks, financial
market instruments as well as regulatory, operational and financial risks in relation to the banking sector. This
course also discusses technical and ethical issues that arise in the context of the preparation and evaluation of
financial regulatory reporting and in the aspect of providing audit and assurance services in the banking sector.
Course Pre-requisite(s) : None
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%