#202 8000 icab web professional#
The results also indicated that CPD represents in professional skills is the development of skills to detect and combat theft and fraud, critical thinking skills of analyzed data. Besides, modern Computer and Technological Applications in Internal audit practices and audit ethics.
The paper has reached positive results regarding the importance of CPD in improving the quality of the internal audit, focused on the continuous follow-up to changes related to income and sales tax law, international financial reporting standards (IFRS), International Accounting Standards (IAS), and International Auditing Standards (IAS). The study utilised a Partial Least Squares Structural Equation Modelling (PLS-SEM), which emphasise on the analyses of regression and variance by distributing a questionnaire to the study sample of internal auditors in four countries (Jordan, Lebanon, Qatar and Kuwait), and the number of samples valid for statistical analysis reached 104.
This paper aims to highlight the importance of compliance with continuing professional development (CPD) of internal auditors and its relationship to the quality of internal audit. Furthermore, a group of studies (Seol et al., 2011 Plant et al., 2019 Kaspina, 2015 Firth et al., 2012 Lenz and Hanh, 2015 Krá l et al., 2017 Siriwardane et al., 2014 Ahmad et al., 2019) showed that the CPD of the professional skills of the internal auditors has a positive contribution to the quality of the internal audit. In this regards, some previous studies (e.g., Halabi & Chowdhury, 2018 Murphy, 2017 Paisey et al., 2007 Paisey & Paisey, 2018 Paisey and Paisey, 2014) indicated that the CPD of accounting, business and financial knowledge have a positive contribution to the quality of the internal audit likewise, other studies (e.g., Paisey & Paisey, 2018 Tudora, 2013 Mattli & Buthe, 2005 Chersan, 2019 Lee, 1995 Baker, 2005) have indicated that the CPD of the technical competence of the financial auditing has an actual contribution to the quality of the internal audit. To theoretically clarify the underlying relationships between the independent and the dependent variables the current study builds upon the results of previous studies. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies. This is the first study of CPD and accounting professionals in LDCs. The results advance the understanding of professional accounting bodies from an international perspective. The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face.
Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. The present study employed a survey of members of the ICAB. While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB).
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