Exam Code: IIA-ACCA Practice test 2023 by Killexams.com team
ACCA CIA Challenge
IIA Challenge learning
Killexams : IIA Challenge learning - BingNews https://killexams.com/pass4sure/exam-detail/IIA-ACCA Search results Killexams : IIA Challenge learning - BingNews https://killexams.com/pass4sure/exam-detail/IIA-ACCA https://killexams.com/exam_list/IIA Killexams : Design Studio IIA (Concept)

Course planning information

You need to complete the above course or courses before moving onto this one.

General progression requirements

You must complete at least 45 credits from 100-level before enrolling in 200-level courses.

  • 1 Develop and apply an awareness of a variety of local cultural contexts, and their relationship to the production and reception of creative work, acknowledging the bicultural framework of Aotearoa New Zealand. (Graduate profile: Understanding – Mātauranga A1, Connectedness – Whanaungatanga A3)
  • 2 Discuss their own work and the work of others using a critical approach. (Graduate profile: Understanding – Mātauranga C2)
  • 3 Demonstrate competency in techniques, skills and processes for concept design. (Graduate profile: Virtuosity – Mōhio D1, D2)
  • 4 Utilise analytical, selective and creative processes in order to transform ideas into material outcomes. (Graduate profile: Virtuosity – Mōhio D3)
  • 5 Apply investigative skills in order to source and use a range of resources/materials supporting the development of their work. (Graduate Profile: Understanding – Mātauranga E4)

Learning outcomes can change before the start of the semester you are studying the course in.

Assessments

Assessment weightings can change up to the start of the semester the course is delivered in.

You may need to take more assessments depending on where, how, and when you choose to take this course.

Explanation of assessment types

Computer programmes
Computer animation and screening, design, programming, models and other computer work.
Creative compositions
Animations, films, models, textiles, websites, and other compositions.
Exam College or GRS-based (not centrally scheduled)
An test scheduled by a college or the Graduate Research School (GRS). The test could be online, oral, field, practical skills, written exams or another format.
Exam (centrally scheduled)
An test scheduled by Assessment Services (centrally) – you’ll usually be told when and where the test is through the student portal.
Oral or performance or presentation
Debates, demonstrations, exhibitions, interviews, oral proposals, role play, speech and other performances or presentations.
Participation
You may be assessed on your participation in activities such as online fora, laboratories, debates, tutorials, exercises, seminars, and so on.
Portfolio
Creative, learning, online, narrative, photographic, written, and other portfolios.
Practical or placement
Field trips, field work, placements, seminars, workshops, voluntary work, and other activities.
Simulation
Technology-based or experience-based simulations.
Test
Laboratory, online, multi-choice, short answer, spoken, and other tests – arranged by the school.
Written assignment
Essays, group or individual projects, proposals, reports, reviews, writing exercises, and other written assignments.
Wed, 11 Aug 2021 05:39:00 -0500 en-NZ text/html https://www.massey.ac.nz/study/courses/design-studio-iia-concept-296257/
Killexams : Design Studio IIA (Spatial)

Course planning information

You need to complete the above course or courses before moving onto this one.

224251, 224261, 224271

The courses listed above have similar content to this one meaning you can only enrol in this course or one of the listed courses. Only one of the courses can be credited towards your qualification.

General progression requirements

You must complete at least 45 credits from 100-level before enrolling in 200-level courses.

  • 1 Develop and apply an awareness of a variety of local cultural contexts, and their relationship to the production and reception of creative work, acknowledging the bicultural framework of Aotearoa New Zealand. (Graduate profile: Understanding -Matauranga A1, Connectedness - Whanaungatanga A3)
  • 2 Discuss their own work and the work of others using a critical approach. (Graduate profile: Understanding - Matauranga C2
  • 3 Demonstrate competency in techniques, skills and processes for spatial design. (Graduate profile: Virtuosity - Mohio D1, D2)
  • 4 Utilise analytical, selective and creative processes in order to transform ideas into material outcomes. (Graduate profile: Virtuosity - Mohio D3)
  • 5 Apply investigative skills in order to source and use a range of resources/materials supporting the development of their work. (Graduate profile: Understanding -Matauranga E4)

Learning outcomes can change before the start of the semester you are studying the course in.

Assessments

Assessment weightings can change up to the start of the semester the course is delivered in.

You may need to take more assessments depending on where, how, and when you choose to take this course.

Explanation of assessment types

Computer programmes
Computer animation and screening, design, programming, models and other computer work.
Creative compositions
Animations, films, models, textiles, websites, and other compositions.
Exam College or GRS-based (not centrally scheduled)
An test scheduled by a college or the Graduate Research School (GRS). The test could be online, oral, field, practical skills, written exams or another format.
Exam (centrally scheduled)
An test scheduled by Assessment Services (centrally) – you’ll usually be told when and where the test is through the student portal.
Oral or performance or presentation
Debates, demonstrations, exhibitions, interviews, oral proposals, role play, speech and other performances or presentations.
Participation
You may be assessed on your participation in activities such as online fora, laboratories, debates, tutorials, exercises, seminars, and so on.
Portfolio
Creative, learning, online, narrative, photographic, written, and other portfolios.
Practical or placement
Field trips, field work, placements, seminars, workshops, voluntary work, and other activities.
Simulation
Technology-based or experience-based simulations.
Test
Laboratory, online, multi-choice, short answer, spoken, and other tests – arranged by the school.
Written assignment
Essays, group or individual projects, proposals, reports, reviews, writing exercises, and other written assignments.
Sun, 04 Jun 2017 19:52:00 -0500 en-NZ text/html https://www.massey.ac.nz/study/courses/design-studio-iia-spatial-224257/
Killexams : IIA objects to PCAOB's proposed confirmation standard

The Institute of Internal Auditors is pushing back against part of a proposed new standard on audit confirmations from the Public Company Accounting Oversight Board, saying it would jeopardize the traditional relationship between internal and external auditors and criticizing the implication that internal auditors are untrustworthy.

IIA president and CEO Anthony Pugliese sent a comment letter Friday to the PCAOB  acknowledging that "although the recommended policy change minimally impacts the provision of internal audit services, it represents a significant departure from the regulatory status quo regarding the relationship between internal and external auditors." 

The IIA is objecting to a section of the PCAOB's proposed confirmation standard that states, "Involving internal auditors or other company employees in these activities would create a risk that information exchanged between the auditor and the confirming party is intercepted and altered." 

He believes that implies internal auditors are "untrustworthy or incapable of exhibiting due care in the performance of their duties."

pugliese-anthony-iia-gam-conference-2022.jpg

Institute of Internal Auditors president and CEO Anthony Pugliese speaking at the IIA’s General Audit Management conference in Las Vegas

Pugliese also objected to comments in a Wall Street Journal article in which unnamed PCAOB officials were cited as saying that the goal of the proposed standard is "to make sure that internal auditors don't manipulate the confirmation requests before they go out or the responses after they come back."

Pugliese denounced that characterization as "false and inflammatory" and "completely unwarranted." 

The PCAOB proposed the standard in December, replacing an interim standard that hasn't changed for two decades. The proposed auditing standard would take into account advances in auditing technology, but would apply to all methods of confirmation, including paper-based and electronic communications. The older interim standard is one of the many inherited by the PCAOB in 2003 from the American Institute of CPAs after the Sarbanes-Oxley Act of 2002 created the government-backed audit regulator (see story).

Pugliese objected to the proposal soon after it was issued in December, contending it would unfairly put internal auditors at the center of an effort to regulate issues within CPA firms (see story). However, the comment letter takes aim at the implications of the standard as far as the role of internal auditors, arguing that the proposed change in the standard was presented without any apparent explanation or evidence for the need for such a change. 

The PCAOB did not immediately respond to a request for comment.

Previously, the PCAOB's standard for evaluating internal auditors has been the Accounting Standard 2605 (AS 2605), "Consideration of the Internal Audit Function," in which the PCAOB specifically acknowledges that "internal auditors maintain objectivity with respect to the activity being audited."

Pugliese contended the "incongruity between the PCAOB's positions in AS 2605 and the present proposal creates regulatory mixed messages" and "jeopardizes longstanding collaborations between external audit firms and internal auditors." 

To address these issues, the letter calls upon the PCAOB to maintain AS 2605 as the standard for evaluating internal auditors' involvement in the confirmation process and to make modifications in the proposed language for the new standard. 

"While the scope of responsibilities for each profession is different, internal and external auditors must work in harmony to ensure that the governance, risk and control processes are in place and adequately working," Pugliese wrote. "Disparagement of either audit function — particularly from a government regulatory agency — undermines this partnership and risks engendering public mistrust in the auditing profession."

He called for an open dialogue with PCAOB chair Erica Williams and other PCAOB members to discuss the internal audit profession's concerns about the proposal and to work together to address them. 

Mon, 06 Feb 2023 08:48:00 -0600 en text/html https://www.accountingtoday.com/news/iia-objects-to-pcaobs-proposed-confirmation-standard
Killexams : Japanese rocket launches radar spy satellite

A Japanese radar satellite took flight on Wednesday evening (Jan. 25), adding to the nation's reconnaissance capabilities.

An H-IIA rocket topped with the IGS (Intelligence Gathering Satellite) Radar 7 spacecraft lifted off from Japan's Tanegashima Space Center Wednesday at 8:50 p.m. EST (0150 GMT and 10:50 a.m. local Japan time on Jan. 26).