Information Technology and Digital Skills for Accountants
What the exam tests
Practical Excel, data analytics, computer-assisted audit techniques, IT general controls, cybersecurity and Kazakhstan digital reporting tools such as electronic invoices and the taxpayer cabinet.
Core rules
- Excel: distinguish relative and absolute references. SUMIFS, XLOOKUP/VLOOKUP and pivot tables support reconciliation and analysis.
- CAAT: test the full population, check completeness and accuracy, and document sampling logic.
- IT general controls: access management, change control, backups and segregation of duties.
- Electronic invoices: registered e-invoices support VAT reporting; cancelled invoices must be excluded from totals.
- Personal data must be processed lawfully and protected from unauthorised access.
Worked example
A VAT ledger shows KZT 24m output VAT, but the accountant's SUMIFS total is KZT 23.8m. Formula: =SUMIFS($D$2:$D$1000,$C$2:$C$1000,"Registered",$B$2:$B$1000,"2025-01"). The difference of KZT 0.2m is traced to one cancelled e-invoice. Criteria ranges must be the same size as the sum range; absolute references allow copying. Excluding cancelled invoices reconciles the ledger to KZT 24m.
Traps
Hard-coding totals; mismatched SUMIFS ranges; ignoring cancelled e-invoices; sharing passwords; running unapproved macros; assuming a backup is a control without restoration testing.