Syllabus C7. The Impact Of Advances In Technology 8 / 9

a) Describe cloud computing as a capability in accountancy and how it creates benefits for the organisation.[K] 

b) Explain how automation and artificial intelligence (AI) in accounting systems can affect the role and effectiveness of accountants.[K]

c) Describe how the application of big data and data analytics can improve the effectiveness of accountancy and audit.[K] 

d) Describe the key features and applications of Blockchain technology and distributed ledgers in accountancy.[K] 

e) Define cyber security and identify the key risks to data that cyber-attacks bring.[K] 

f) Identify and describe features for protecting the security of IT systems and software within business.[S]
The Impact Of Advances In Technology