Written for students preparing for the CIMA stage 4 management accounting control and audit examination, this pack includes a guide, a bank of exam-standard questions, suggested answers, tutorial notes, examination syllabus and hints on exam technique.
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ISBN-13
978-1-85179-287-0 (9781851792870)
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Schweitzer Klassifikation
Control theory in accounting; applicability of management accounting within an organization; budget centre selection - management involvement in budgets and standards - motivation; budgetary control; standard costing; investigation of variances; inter-firm comparisons - the problems of using such data and the influence on short-term and long-term objectives; management audit, service department evaluation and quality; investigations, reports to management and acquisitions; reporting on management buyouts; internal audit; internal audit methodology in practice; special techniques - operational audit and statistical sampling; the audit of computer-based accounting systems; models and decision support systems; public sector - introduction and performance measurement; value for money audit - assessment of economy, efficiency and effectiveness; planning, programming and budgeting systems (PPBS).
