Page 791 - ISC PROCEEDINGS 21.4

Variable Encryption Measuring scale
Regular participation in professional training
LLC3 programs and courses to enhance technical and
professional competencies.
The ability to apply newly acquired knowledge and
LLC4
skills effectively in accounting practice.
The ability to analyze accounting and financial data in
ACS1 order to identify business problems and
opportunities.
The capability to evaluate information objectively and
Analytical,
critical thinking, ACS2 critically, rather than relying solely on predefined
procedures or assumptions.
and problem- The ability to develop and compare alternative
solving skills
(ACS) ACS3 courses of action to select appropriate solutions for
accounting and financial issues.
The ability to make data-driven decisions based on
ACS4 logical reasoning, even in complex or uncertain
situations.
Proficiency in the use of accounting software and
information technology tools to support accounting
ITD1
activities (e.g., advanced Excel, accounting software,
enterprise resource planning-ERP systems).
The capability to apply digital technologies and online
Information ITD2 platforms (such as cloud computing, analytical
technology and software, and digital reporting systems) in daily
digital accounting operations.
competence The ability to extract, analyze, and process accounting
(ITD) ITD3 and financial data using information technology tools.
The capability to monitor and control the operation of
ITD4 technological systems and automated processes in
accounting and financial management.
Comprehensive knowledge of legal regulations
ULP1 related to accounting, auditing, and taxation in
professional practice.
The ability to correctly apply current legal regulations
ULP2 and policies in financial reporting and accounting
Understanding operations.
of the legal and
governmental ULP3 The capability to continuously update knowledge of
changes in state policies, laws, and regulations
policy
environment affecting accounting and financial activities.
(ULP) A clear awareness of the importance of legal and
ULP4 regulatory compliance in ensuring transparency and
mitigating risks for enterprises.
The ability to assess the impacts of changes in policies
ULP5 and legal regulations on an organization’s accounting
and financial activities.

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