ICAB CL Information Technology case studies
ICAB CL Information Technology · Put your knowledge to work in context.
The Information Technology paper is one of the subjects in the Certificate Level of the Chartered Accountancy qualification awarded through The Institute of Chartered Accountants of Bangladesh (ICAB), which describes itself as "a National Professional Accounting Body in Bangladesh" and as "the regulatory body for the profession of accountants and connected matters therewith." The Certificate Level is the entry stage of the ICAB examination structure, sitting below the Professional and Advanced Levels, and ICAB publishes separate time-tables for the Certificate Level examinations, for example the "Time-Table for CA Certificate Level Examination of November 2026." The paper suits pre-articled students who are beginning the CA programme and who need a working command of information technology before moving to higher levels. Because ICAB runs the Certificate Level examination through computer based testing, sample question papers for the online CBT Certificate Level examinations are published on the ICAB website, alongside past question papers, suggested answers, an examination portal, examination guidelines and an examination FAQ. The ICAB CL Information Technology case studies are 5 cases and about 3,573 words.
1The Reconciliation That Never Balances
A regional insurer runs its claims payment feed through an overnight batch: source ledger extracts land in a staging schema at 01:00, a transformation job posts to the general ledger at 03:00, and a reconciliation report compares totals at 06:00. For eleven weeks the reconciliation has shown a variance between 40 and 900 currency units.
685 words, about 3 min2Access Review at the Subsidiary
A group internal audit team reviews a manufacturing subsidiary that uses a shared ERP instance with the parent. The subsidiary's IT manager holds the security administrator role for the whole instance, including the parent's company code, because 'someone has to fix things at night'.
737 words, about 4 min3The Data Migration Cutover
A building society is migrating 1.4 million customer records from a 1990s core banking system to a new platform over a single weekend. The legacy system stores addresses as free text across three lines, has 11,000 records with no postcode, and uses a customer number that was reused once, in 2004, for 38 accounts.
707 words, about 4 min4The Vendor Hosting the Claims Portal
A mid-sized broker outsources its customer claims portal to a hosting provider under a three-year contract. The provider stores data in two data centres in the same city and takes nightly backups to tape held in a third facility 4 km away.
698 words, about 3 min5The Spreadsheet That Runs Payroll
A charity with 1,900 employees processes payroll through a commercial payroll engine, but the monthly input file is assembled in a spreadsheet maintained by the payroll officer. The spreadsheet contains 14 linked tabs, several hard-coded rates, and a macro that formats and validates the output.
746 words, about 4 min