The key course objective of EMA course is to introduce the learners to the core concepts and practices of modern and enhanced managerial accounting to provide a working ability of an intelligent and analytical use of accounting information and management reporting and forecasting tools for internal management decision processes and identification of internal fraud patterns into the entities. Accordingly, from curricula priorities perspective the main enduring outcomes for the learners out from EMA course would be as follows:
All major business transactions must be tracked thoroughly in the entities’ books and mapped to the internal management and external financial reports.
Patterns of fraud on potential misappropriation of assets and fraudulent reporting are predetermined by identification and validation of the higher-than-normal risk areas into the entity.
Professional skepticism and attitudes are crucial attributes in respect of accuracy, completeness and efficiency of the preparation, review and monitoring of the budgets and related management reports.