To give you a recap on the Methodolgy of this study:

Locale: Former BSA graduates of DLSAU particularly those CPA passers.

Design:
Descriptive Research is used.
Thematic method to support the findings. The results is interpreted supported by theory
or study and the questionnaires uses six-point likert-type scale.
Instruments:
• Survey/Interview Questions
• Examination Questionnaire
As to the procedures, the respondents will answer a minute’s survey question given by the
researchers and followed by written questionnaire.
Table 9.
Most of the respondents acquired additional knowledge in accounting system on their work as an
auditor by encountering different accounting software that they audited and also through training
programs. Also to become updated to the new implementation of the standards the management
provides seminars. (ex. TRAIN law).
All of the respondents stated that all of the additional knowledge that they acquired in work is
highly recommended to teach in the undergrad, this are the actual practicing of SAP software,
formulas in Excel that uses in audit, shortcuts, and also those theories, because it helps the
students to make them more competent in their work especially in audit.
As per Al-Eqab and Nasser (2014) they concluded that in designing AIS curriculum. Institutions
must also adopt strategies to deal with some of the limitations affecting the effective provision of
AIS subjects, including suitable textbooks, attracting certified personnel, computer facilities, real
world application software and technical support. The accounting curriculum ought to be
reviewed and updated to incorporate international accounting and auditing standards and consist
of practical orientated teaching at the undergraduate level.
Table 10.
1. Is there a significant relationship on the competencies of BSA graduates in DLSAU when
profile of the respondents is considered?
In this table, it presents the significant relationship on the competency of BSA graduates
in DLSAU when profile of the respondent is considered. It shows that in Gathering of sufficient
audit evidence in AIS and Evaluating accounting system of the company, the profile of the
respondents have no significant relationship because their SV>.05- Significant value.
However in terms of awareness on accounting software result of (SV=.017) were
significant value is less than 0.05, resulted in a significant relationship because of this significant
relationship. The decision then is to reject the Null Hypothesis.
Because of the deficiency of male respondents the results is affected. The gender
influenced the students’ knowledge acquisition of the students. As to the study of Boulianne
(2012). Female students who experienced utilizing software resulted to a better knowledge
learning than the group of the male. It also differed from the length of experience of each
respondent. The difference attends to what he also said as to the hours spent by the female group
in solving the case using the software. He states that “the number of hours spent could be
interpreted as a sign of dedication at work, so it appears that dedication paid off for the female
students.” The relationship of knowledge acquisition and female gender, and as to number of
hours invested have positive correlation analysis in his study.
Table 11.
The table shows that in terms of Awareness in Accounting Software, Gathering of sufficient
audit evidence in AIS and evaluating accounting system of the company, lead to have no
significant difference, the reason is that the significant value is not less than to .05 which is the
significant value. Thus, the result is to accept the Null Hypothesis

Findings:
There is a significant Relationship on the competencies of BSA graduates in DLSAU when
profile of the respondents are considered
There is no significant Difference in the perception of DLSAU BSA graduates in terms of
competency in AIS
Recommendations:
Modification of AIS Curriculum. Because of continuous innovation of technology in the whole
world affects the accounting profession in many ways. As the technological changes, the
professors need to incline the teaching of AIS on a timely basis.
Implementation of Accounting Software. Students will be fully competent if they learn not
only on theoretical basis but in exposing them into actual practices. In addition, being
knowledgeable in accounting software created a huge advantage to others especially in audit
field because the auditor works are more on accounting system, also a possible fast promotion
arises and it may lessen the fund that allotted for the training programs. Furthermore, schools
will also benefit by receiving good feedback from the different companies because of producing
a competent student. The most preferable accounting software according to the respondents was
SAP software.

SAP (acronym for System, Application, Products. It is a system that provides the users with a
soft real-time business application)