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COMPETENCY BASED INTERVIEW (CBI)

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TAHNIAH KEPADA PEMENANG IIDEX 2023

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Implication for auditor's conducts that are discreditable to the profession:

The implications for discreditable conduct by auditors can be significant, affecting the auditor, the audit firm, and the overall perception of the auditing profession. Some of the key implications include:

1. **Legal Consequences:**

   - Discreditable conduct may lead to legal consequences, including lawsuits, fines, and regulatory penalties. Violations of professional standards and ethical guidelines can result in legal action brought by regulatory bodies, clients, or other affected parties.

2. **Loss of Professional License:**

   - Regulatory authorities may revoke or suspend the auditor's professional license in response to discreditable conduct. This can effectively prevent the auditor from practicing in the profession.

3. **Damage to Professional Reputation:**

   - Discreditable conduct tarnishes the auditor's professional reputation. A damaged reputation can lead to a loss of trust among clients, colleagues, and other stakeholders, making it difficult for the auditor to secure new engagements or maintain existing relationships.

4. **Impact on Career Advancement:**

   - Auditors with a history of discreditable conduct may face challenges in career advancement. Employers may be hesitant to promote or hire individuals with a track record of ethical lapses.

5. **Loss of Clients:**

   - Clients may terminate their relationship with the audit firm if the auditors are involved in discreditable conduct. The loss of clients can have financial implications and harm the overall stability of the audit firm.

6. **Regulatory Scrutiny:**

   - Regulatory authorities may increase scrutiny on the audit firm and its practices in response to discreditable conduct. This heightened scrutiny may involve additional inspections, investigations, or audits.

7. **Negative Impact on Market Confidence:**

   - Discreditable conduct erodes confidence in the auditing profession. If the public loses faith in the integrity and reliability of audited financial statements, it can have broader implications for market confidence and financial stability.

8. **Exposure to Civil Liability:**

   - Auditors may face civil liability for damages resulting from discreditable conduct. Clients, investors, or other affected parties may pursue legal action to recover losses incurred as a result of the auditor's failure to meet professional standards.

9. **Increased Regulatory Oversight:**

   - Regulatory bodies may respond to discreditable conduct by imposing additional regulations or requirements on the auditing profession. This increased oversight aims to prevent future ethical lapses and enhance the quality of audits.

10. **Negative Impact on Audit Firm:**

    - The audit firm as a whole may suffer from discreditable conduct by individual auditors. Negative publicity, client attrition, and regulatory actions can harm the overall reputation and financial health of the firm.

11. **Difficulty in Obtaining Insurance Coverage:**

    - Professional indemnity insurance coverage may become more challenging for auditors and audit firms with a history of discreditable conduct. Insurers may view them as higher risks and charge higher premiums.

12. **Loss of Trust in Financial Reporting:**

    - Discreditable conduct contributes to a loss of trust in the accuracy and reliability of financial reporting. This can have broader implications for the functioning of financial markets and the economy.

To mitigate these implications, auditors and audit firms must prioritize ethical behavior, adhere to professional standards, and implement robust quality control processes. Regular training, effective communication, and a commitment to a strong ethical culture are essential in maintaining the integrity of the audit profession.

Conducts by the auditor that are discreditable to the profession

Auditors are expected to uphold high ethical standards and maintain professional conduct in order to preserve the integrity of the audit profession. Discreditable conduct by auditors can have serious consequences for their credibility, the reputation of their firms, and the overall trust in financial reporting. Some examples of discreditable conduct by auditors include:

1. **Lack of Independence:**

   - Auditors must maintain independence both in fact and appearance. Any financial, business, or personal relationship with the client that compromises independence is considered discreditable conduct.

2. **Conflict of Interest:**

   - Engaging in activities that create a conflict of interest with the audit client is discreditable. This includes holding financial interests in the client, providing non-audit services that impair independence, or having close personal relationships with client personnel.

3. **Failure to Exercise Professional Skepticism:**

   - Auditors are expected to approach the audit with a questioning and critical mindset. Failing to exercise professional skepticism and accepting client information at face value without adequate verification is considered discreditable.

4. **Failure to Comply with Professional Standards:**

   - Auditors are required to adhere to established auditing standards and guidelines. Failure to follow professional standards, whether due to negligence or intentional disregard, reflects poorly on the auditor's professionalism.

5. **Compromising Objectivity:**

   - Auditors must maintain objectivity and impartiality in their assessments. Allowing personal biases, conflicts of interest, or undue influence from the client to compromise objectivity is considered discreditable conduct.

6. **Failure to Detect and Report Fraud:**

   - Auditors have a responsibility to design the audit to detect material misstatements, including fraud. Failure to identify or report fraud, especially when there are clear indicators, is discreditable and undermines the purpose of the audit.

7. **Misrepresentation of Qualifications or Experience:**

   - Providing false information about qualifications, experience, or expertise to clients, regulatory bodies, or the public is discreditable conduct. Misrepresenting one's professional background can lead to a loss of trust.

8. **Failure to Disclose Conflicts of Interest:**

   - If auditors have any potential conflicts of interest that could impact their objectivity or independence, failing to disclose these conflicts to relevant parties is considered discreditable.

9. **Failure to Maintain Confidentiality:**

   - Auditors are entrusted with confidential information about their clients. Breaching this confidentiality, either by disclosing information without proper authorization or using it for personal gain, is discreditable.

10. **Inadequate Communication:**

    - Failing to communicate effectively with the client, regulatory authorities, or other stakeholders, especially when issues are identified during the audit, is discreditable. Timely and transparent communication is a fundamental aspect of professional conduct.

11. **Inadequate Documentation:**

    - Auditors are required to maintain adequate documentation of their work. Inadequate or misleading documentation is considered discreditable, as it hinders the ability to demonstrate compliance with professional standards.

12. **Failure to Address Identified Weaknesses in Internal Controls:**

    - If auditors identify weaknesses in the client's internal controls and fail to address or report them appropriately, it can be considered discreditable conduct.

It's important to note that the specific rules and regulations governing the conduct of auditors may vary by jurisdiction, and auditors should be aware of and comply with the applicable professional standards and codes of ethics. Violations of ethical standards can lead to disciplinary action, legal consequences, and damage to the auditor's professional reputation.

Reasons for the auditor to have an ethical conduct in auditing profession.

Ethical conduct is crucial in the auditing profession for several reasons, as it helps maintain the integrity and reliability of the audit process. Here are key reasons why auditors should adhere to ethical standards:

1. **Public Trust and Confidence:**

   - Auditors play a critical role in providing assurance to the public and stakeholders that financial statements are presented fairly and accurately. Ethical behavior by auditors helps build and maintain trust in the profession, which is essential for the functioning of financial markets.

2. **Credibility of Financial Information:**

   - Auditors help enhance the credibility of financial information by independently assessing and verifying the accuracy of financial statements. Ethical behavior ensures that audit reports are reliable and can be trusted by users of financial statements.

3. **Investor Protection:**

   - Investors rely on audited financial statements to make informed decisions about investing in a company. Ethical conduct by auditors is crucial for protecting the interests of investors and ensuring they have accurate and unbiased information.

4. **Compliance with Professional Standards:**

   - Professional bodies and regulatory authorities establish ethical standards for auditors. Adhering to these standards is not only a legal requirement but also essential for maintaining the quality and consistency of audit services.

5. **Legal and Regulatory Compliance:**

   - Ethical behavior ensures compliance with laws and regulations governing the auditing profession. Violations of ethical standards can lead to legal consequences and damage the reputation of both the auditor and the audit firm.

6. **Objectivity and Independence:**

   - Auditors must maintain objectivity and independence to provide an unbiased assessment of financial statements. Ethical conduct helps auditors avoid conflicts of interest and ensures that their judgments and decisions are not influenced by personal or financial relationships.

7. **Professional Reputation:**

   - An auditor's professional reputation is built on integrity and ethical behavior. A positive reputation is essential for attracting clients, maintaining business relationships, and advancing in the auditing profession.

8. **Avoidance of Fraud and Financial Mismanagement:**

   - Ethical auditors are more likely to identify and report instances of fraud or financial mismanagement. By maintaining a commitment to ethical conduct, auditors contribute to the prevention and detection of fraudulent activities.

9. **Stakeholder Confidence:**

   - Beyond investors, other stakeholders, such as creditors, employees, and the general public, rely on audited financial statements. Ethical behavior by auditors helps instill confidence in these stakeholders and ensures the reliability of financial information.

10. **Long-Term Viability of the Profession:**

    - A profession built on ethical principles is more likely to endure and thrive over the long term. Ethical conduct contributes to the sustainability of the auditing profession by fostering trust and credibility.

11. **Risk Mitigation:**

    - Ethical behavior helps auditors identify and address potential risks associated with the audit engagement. This includes risks related to the client's integrity, financial reporting, and internal controls.

12. **Personal and Professional Development:**

    - Ethical conduct is an integral part of an auditor's professional development. Upholding ethical standards enhances the auditor's skills, reputation, and opportunities for career advancement.

In summary, ethical conduct is fundamental to the auditing profession as it ensures the reliability of financial information, protects stakeholders, and upholds the integrity of the audit process. It is a cornerstone for maintaining public trust and confidence in the financial reporting system.

Factors that should be taken into consideration in determining the audit fees to the client

Determining audit fees involves considering various factors to ensure that the fees are fair and reasonable for both the audit firm and the client. Here are some key factors that auditors typically take into consideration:

1. **Size and Complexity of the Business:**

   - The scale and intricacy of the client's operations directly impact the amount of work required for the audit. Larger and more complex businesses generally require more extensive audit procedures, which can affect the audit fees.

2. **Industry and Sector:**

   - Different industries may have specific regulatory requirements and unique risks that need to be addressed during the audit. Auditors consider the nature of the client's industry and sector when determining fees.

3. **Risk Assessment:**

   - The level of risk associated with the client's financial statements influences the audit fees. Higher risk may necessitate more in-depth testing and analysis, which can increase the workload and, consequently, the fees.

4. **Quality of the Client's Internal Controls:**

   - The effectiveness of the client's internal controls can impact the audit effort. If the internal controls are robust and reliable, the audit may be more efficient, leading to lower fees. Conversely, weak internal controls may require additional testing and effort.

5. **Historical Performance:**

   - The auditor may consider the client's past history, including any previous audit findings or issues. A history of smooth audits with fewer complications may contribute to lower fees.

6. **Geographic Locations:**

   - The location of the client's operations can affect audit fees due to variations in regulatory requirements, local laws, and economic conditions. Operating in multiple jurisdictions may increase the complexity and, consequently, the audit fees.

7. **Timeline and Urgency:**

   - If the client requires an expedited audit or has a tight reporting deadline, auditors may need to allocate additional resources to meet the timeline. This urgency can impact the fees.

8. **Experience and Expertise of the Audit Team:**

   - The qualifications and experience of the audit team assigned to the engagement are significant factors. Highly skilled professionals may command higher fees, but their efficiency and effectiveness can contribute to a smoother audit process.

9. **Scope Changes or Amendments:**

   - If there are changes in the scope of the audit engagement or unexpected complexities arise during the audit process, auditors may need to adjust the fees accordingly.

10. **Regulatory Environment:**

    - Changes in accounting standards, financial reporting requirements, or regulatory compliance can impact the workload for auditors. Keeping up with evolving regulations may require additional effort and time.

11. **Client Cooperation:**

    - The level of cooperation from the client can influence audit fees. A client that provides timely and complete information can contribute to a more efficient audit process.

12. **Market Competition:**

    - The competitive landscape of the auditing industry can also play a role. Firms may adjust their fees based on market conditions to remain competitive.

It's important for both the audit firm and the client to have clear communication regarding the scope of the audit, expectations, and any potential changes in circumstances that could impact fees. This transparency helps establish a fair and mutually beneficial fee arrangement.

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The job scope of a lecturer typically encompasses a range of responsibilities related to teaching, research, and service to the academic community and society. Here is a breakdown of the key aspects of a lecturer's job:

1. Teaching:

• Curriculum Development: Designing and developing course curricula that align with academic standards and the needs of the students.
• Lesson Planning: Creating lesson plans, organizing lectures, and delivering course content in an engaging and effective manner.
• Classroom Management: Overseeing classroom activities, facilitating discussions, and managing student interactions.
• Assessment: Designing and conducting assessments, including exams, assignments, and projects, and providing constructive feedback to students.
• Student Advising: Providing academic guidance and support to students, including advising on course selection and career development.

2. Research:

• Conducting Research: Engaging in scholarly research activities within their field of expertise to contribute to the advancement of knowledge.
• Publishing: Disseminating research findings through publications in academic journals, books, or other relevant outlets. 
• Grant Writing: Seeking and securing funding through grant proposals to support research projects.
• Attending Conferences: Participating in academic conferences to present research findings, network with other researchers, and stay updated on developments in their field.

3. Service:

• University Committees: Serving on various university committees to contribute to the governance and decision-making processes of the institution.
• Community Engagement: Engaging with the local community through activities such as workshops, seminars, and collaborative projects.
• Professional Organizations: Participating in professional organizations related to their field of expertise.
• Peer Review: Reviewing manuscripts for academic journals, serving on editorial boards, and participating in the peer-review process to uphold research quality.

4. Administrative Duties:

• Program Management: Managing academic programs or courses, including curriculum development, scheduling, and evaluation.
• Thesis/Dissertation Supervision: Providing guidance and supervision to graduate students working on their theses or dissertations.
• Departmental Responsibilities: Undertaking administrative tasks within the department, such as attending meetings, collaborating with colleagues, and contributing to departmental initiatives.

5. Continuous Professional Development:

• Staying Informed: Keeping up-to-date with advancements in the field through reading literature, attending workshops, and pursuing professional development opportunities.
• Skill Enhancement: Continuously developing teaching and research skills to improve effectiveness and stay current with educational trends and methodologies.

A lecturer's job is multifaceted, requiring a balance between teaching, research, and service to fulfill the academic mission of the institution. The specific duties may vary based on the academic discipline, the level of the institution (e.g., undergraduate vs. graduate programs), and institutional expectations.

Menurut saya:

"An ideal student is one who has a strong sense of intellectual curiosity. I like students who are looking for an intellectual adventure, who have questions rather than answer and are looking for a place where they can explore these questions they have in their minds."

Professor Debora Spar

MY TEACHING PHILOSHOPHY

I believe that a good lecturer is characterized as being well organized, well prepared, involved in the subject, friendly, flexible, helpful, creative, clear, sensitive, interested in students, open, systematic and committed.

I share the same view on UiTM Objectives that is: -

“To educate Bumiputeras to become professionals of high caliber who will be independent, knowledgeable and morally upright in the conduct ofcompeting in business, trade, science and technology”

And I agree with UiTM Philosophy that is: -

“A belief that every individuals possesses talents, interest and aptitude, and if well nurtured, educated and trained through an open transfer of knowledge from any culture or civilization in the world, as well as through the transfer and inculcation of Islamic values, would be able to play a role in developing themselves, their society and nation”

It is my firm belief that the study of accounting need not have anything to do with vocational training. 

It can be more like studying art, music and literature to improve the quality of one's life. 

I believe that accounting offers a way of thinking that is different from other ways, and that we are all born with some skill to do so.

TEACHING EXPERIENCE AND REPERTOIRE

I begin my career by lecturing to large groups of my students, 

1. I am able to impart academic knowledge efficiently, 
2. BUT my monologue dissuades my students' individual discussions and interpretations. 

Their personal identities are hidden and their voices silenced in a lecture situation. 

Shifting my teaching strategies 

1. to accommodate different learning styles, 
2. students are encouraged to brainstorm, 
3. students are encouraged to improvise, 
4. students are encouraged to interpret my teaching.

Change My Battle plan

Take time at the beginning of class to 

1. briefly describe the intellectual context of that day's topic
2. describe the discussion to which the book or article contributes, 
3. the question the author is asking, 
4. and the major points of the author's answer to that question. 

The majority of class time is then 

1. devoted to discussion. 
2. during discussions, lecturer is that of helper
3. use lecturer's experience and background to help students understand what they read and to draw out implications of what they say.

Impact

1. promotes active student participation in exercises, 
2. using content to develop skills 
3. challenge students through practices such as cooperative learning.  

Make the students aware that:

1. learning is a highly structured approach that is based on the assumption that cooperation, not competition, among students is the most effective way to teach. 
2. lecturer subscribe to this and invented your own scripts for the classroom.

My take away ......

1.  students learn best when they are active participants in what they are learning. 
2. emphasis is on the development of skills (learning and communication), critical thinking, and self-esteem using the accounting curriculum. 
3. worked with students to improve essay writing skills, which is imperative to communication and the expression of knowledge. 
4. always integrate the latest computer technology with the accounting studies curriculum 

Endnote !

1. Creating a learning environment in which all the participants feel that they are an essential part of a collective effort inspires students to value not only the texts they are studying, but also their own ideas and the learning process itself. 
2. In order to create such an atmosphere, building trust between a lecturer and students, as well as between the students themselves. 
3. By emphasizing that learning is a skill that needs practice just like any other skill, 
4. Strive to make the classroom a place where it is safe for each person, including lecturer, to take risks; where mistakes and frustrations are recognized as part of the growth process;, and where thinking, no matter what form it initially takes, is encouraged and rewarded.

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