Generally Accepted Accounting Principles (GAAP)
Structure of Argentine professional standards. Major pronouncements. Technical resolutions and interpretations in effect.
Lecture Hours: 20 hs.
International Financial Reporting Standards
International Financial Reporting Standards. Adoption or harmonization. Conceptual and general rules. Evolution and current situation. Recognition , measurement and disclosure.
Lecture Hours: 60 hs.
Management accountings. Management control
Strategy and management control: key technical issues. Information systems management tools. General accounting and management accounting. Budget management , monitoring and management monitoring. Management control through indicators. Command board. Management tools.
Lecture Hours: 30 hs.
Projected Financial Statements and Social Balance
Public Sector Accounting
International organizations (IMF , IDB , WB IFAC.). International Accounting Standards for the Public Sector (IPSASB) of the International Federation of Accountants (IFAC). Systems integration budget and government accounting. Interaction with other related systems. Specific issues of recognition, measurement and disclosure: State Property ; Financial instruments applicable in the field of state administrations; assets, passive and Equity, with special emphasis on contingent operations, exposition and in the presentation of the Financial Statements and the Consolidation of accounting information.
Lecture Hours: 30 hs.
Accounting Sectoral Activities
Accounting Agricultural Industries Livestock and Forestry . Health Services , Cooperatives and Mutuals.
Lecture Hours: 20 hs.
Seminar on Corporate Governance and Accounting Law
Concept of corporate governance: Concept, objective principles , policies, procedures , standards and norms. Ethical livelihood. Concept and role of accounting law. Special features of the accounting law and accounting documentation. Trade books and ledgers. Accounting and correspondence. Accounting and reporting duties.
Lecture Hours: 10 hs.
Ethics- Deontology - Code of ethics
Introduction to philosophical ethics. General ethics. Brief history of ethics. Professional ethics. Ethics, social capital and development. Business ethics. Fundamentals of social and professional responsibility. Social business responsibility. Key issues of ethics and professional ethics. Ethical component in business activities.
Lecture Hours: 10 hs.
Audit of financial statements according to local and international standards
Control system. Concept. Importance of its evaluation. Effect on the development of the audit. Audit risk. Analytical and limited revision. Certifications and special reports. Independence standards in international auditing standards. Law Sarbanes-Oxley: Responsibility for corporate fraud and criminal. Corporate crime penalties. Corporate fraud and obligation of accountability. Inspection firms of auditors. Investigations. Reports presented to the SEC.
Lecture Hours: 50 hs.
Internal and operative Audit
Importance and justification of the internal and operative audit in the organizations. The traditional audit and the audit that adds value to the operations. The role of the department of internal and operative audit. Objectives, characteristics and functions. Scope and responsibility. Internal audit procedures. The organization of an audit and its control. Methodology of work. Audit reports. Opinions and suggestions. Monitoring the audit. Development of cases. Private fiscalization: Rules on corporate receivership. Supervisory board. Report COSO. Responsible for internal control. Control limitations. Corporate risk management. Monitoring.
Lecture Hours: 20 hs.
Other Assurance and Related Services
Location assurance engagements that are not audit or review of historical financial information in the international framework. Planning and job performance. Obtaining evidence. Auditing standards. Integration with the processes of Due Diligence. Location -related services in the international framework. Professional Independence. Rules related to agreed procedures and a compilation. Development of practical cases in class.
Lecture Hours: 20 hs.
Audit entities with electronic processing systems
Risk assessment and internal control IT environments. Characteristics and considerations. Audit in Database environments. Audit of the development and acquisition of informational systems. Security and contingencies plan. Related regulations: COBIT, ISO 17799 and ISO 27001, IFAC. Recommendations. Computer Tools for the development of Audit - Use of the ACL tool. Information system. Language and XBRL tools.
Lecture Hours: 20 hs.
Special Audits
Distinctive features of the audit of agricultural, forestry enterprises, mining activities, health services and cooperatives and mutuals. Evaluation of the risk to level of account and potential mistake. Specific procedures. Application of specific techniques according to the complexity of the entity. Proposal of a work program for low complexity bodies. Development of a practical case. Documentation (Work papers) of the activities described above. Argentina main aspects of the legislation on money laundering. Forensic audit in the investigation of money laundering and assets. Responsibility of Public Accountants Illicit Acts Commission of Inquiry linked to money laundering. Forensic Audit. Objectives. Methodology for its application. Identifying areas of fraud usually recognized as such. Tools for its realization.
Lecture Hours: 30 hs.
Workshop for preparation of Final Work
For the obtainment of the Specialist degree in Accounting and Auditing the students, once passed all subjects and accomplished with the other requirements established in the Regulation, must submit and pass a final Specialization work. This will be accompanied by the endorsement of the Director thereof and shall comply with the provisions of the Regulation. To the extent that your plan requires it you may propose an external Director to the University. In this case, an internal co-director will be appointed. The final specialization work will address a practical and professional problem linked to that proposed by the specialization course and , if applicable , the scope of work of the student.
Lecture Hours: 10 hs.