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A Comparison Of Information Systems Coverage In The Cpa, Cia And Cma Examinations For The Period 1987-1991, Michael D. Akers, Lloyd D. Doney

Accounting Faculty Research and Publications

In recent years, three major accounting professional organizations, the American Institute of Certified Public Accountants (AICPA), Institute of Management Accountants (IMA) and Internal Auditors Institute (IIA) have considered and issued statements on the body of knowledge deemed necessary for practice as a Certified Public Accountant, Certified Management Accountant and Certified Internal Auditor. In each instance, knowledge and skills in information systems technology were included. This is not surprising, in view of the fact that changes in technology have dramatically altered the way in which accounting data is gathered, processed, stored, accessed and reported.

Each of these professional organizations also requires …