BEC考试内容及所占分值比例.doc

BEC考试内容及所占分值比例2014-03-13 此课程对大致的商业环境与概念的理解进行测试。

相关主题包括企业管理知识，与理解全球经济环境及其对企业商业策略的影响密切相关的经济概念。

财务风险管理，财务管理过程，信息系统与交流与运营管理。

应试者需证明作为注册注册会计师，可以把相关理论知识应用到审计，鉴证, 财务报告，纳税中报实务中。

应试者需证明可完成以下任务：•理解全球化对商业环境的影响•区分企业中合理不与合理的管理结构•评价商业循环再企业运营或其产业中的影响•全球经济市场对企业商业决策及财务管理策略上的影响•对企业资本结构的影响因素进行评价•对财务评估的假设进行合理性测试•对交易和潜在经济实质与商业原因进行解释•识别企业会计处理运用的信息管理系统•评估是否冇合理的职责划分•理解企业的战略策划过程，了解企业策略与市场风险•识别企业存在的内在灾难恢复计划商业与运营风险•评估企业运营及质量控制计划以理解企业绩效与成本管理方法Business Environment and Concepts (BEC)The Business Environment and Concepts section tests knowledge and skills necessary to demonstrate an understanding of the general business environment and business concepts.The topics in this section include knowledge of corporate governance;economic concepts essential to understanding the global business environment and its impact on an entity9s business strategy;financial risk management;financial management processes;information systems and communications; strategic planning;and operations management-In addition to demonstrating knowledge and understanding of these topics, candidates are required to apply that knowledge in performing audit,attest,financialreporting,taxpreparation,and other professional responsibilities as certified public accountants.To demonstrate such knowledge and skills,candidates will be expected to perform the following tasks:.Demonstrate an understanding of globalization on the business environment・Distinguish between appropriate and inappropriate governance structures within anorganization(e.g ・tone at the top,policies, steering committees,strategies,oversight,etc.)..Assess the impact of business cycles on an entity^s industry or business operations..Apply knowledge of changes in the global economic markets in identifying the impact on an entity in determining its business strategy and financial management policies,including managing the risks of:inflation,deflation,commoditycosts,creditdefaults^interest ratevariations,cuirencyfluctuation,and regulation・.Assess the factors influencing a company's capital structurejncludingrisk,leverage,costof capital,growthrate,profitability,assetstructure,and loan covenants..Evaluate assumptions used in financial valuations to determine their reasonableness(e.g.investment return assumptions,discountrates,etc.).・Determine the business reasons for and explain the underlying economic substance of transactions and their accounting implications..Identify the information systems within a business that are used to process and accumulate transactional data, as well as provide monitoring and financial reporting informatio n..Distinguish between appropriate and inappropriate internal control systemsjncluding system design,controls over data,transactionflow,wirelesstechnology,and internet transmissions-.Evaluate whether there is appropriate segregation of dutiesjevels of authorization,and data security in an organization to maintain an appropriate internal control structure.・Obtain and document information about an organization^ strategic planning processes to identify key components of the business strategy and market risks..Develop a time-phased project plan showing required activities,taskdependencies,and required resources to achieve a specific deliverable..Identify the business and operational risks inherent in an entity^s disaster recovery/business continuity plan..Evaluate business operations and quality control initiatives to understand its use of best practices and the ways to measure and manage performance and costs.The outline below specifies the knowledge in which candidates are required to demonstrate proficiency:1.CorporateGovernance( 16%-20%)A.Rights,Duties,Responsibilities,and Authority of the Board ofDirectors,Officers,and Other Employees1 .Financial reporting2.Internal control(including COSO or similar framework)3.Enterprise risk management(including COSO or similar framework)B.C ontrol Environment1 .Tone at the top-establishing control environment2.Monitoring control effectiveness3.Change control processII.E conomic Concepts and Analysis( 16%-20%)A.Changes in Economic and Business Cycles-Economic Measures/IndicatorsB.Globalization and Local Economies1.Impacts of globalization on companies2.Shifts in economic balance of power(e.g・ capital) to/from developed from/to emerging marketsC.Market Influences on Business StrategiesD.Financial Risk Management1 .Market,interestrate,currency,liquidity,credit,price,and other risks2.Means for mitigating/controlling financial risksIII.FinancialManagement(19%-23%)A.FinancialModeling,Projections,and Analysis1 .Forecasting and trends2.Financial and risk analysis3.Impact of inflation/deflationB.Financial Decisions1 .Debt^equityjeasing2.Asset and investment managementC.CapitalManagement,including Working Capital1 .Capital structure2.Short-term and long-term financing3.Asset effectiveness and/or efficiencyD.FinancialValuations(e.g. Fair Value)1 .Methods for calculating valuations2.Evaluating assumptions used in valuationsE.Financial Transaction Processes and Controlsrmation Systems and Communications( 15%-19%)anizational Needs Assessment1 .Data capture2.Processing3.Reporting4.Role of information technology in business strategyB.Systems Design and Other ElementsEBusiness process design(integrated systems, automated, and manual interfaces)rmation Technology(IT)control objectives3.Role of technology systems in control monitoring4.Operational effectiveness5.Segregation of duties6.PoliciesC.Security1 .Technologies and security management features2.PoliciesD.Internet-Implications for Business1 .Electronic commerce2.Opportunities for business process reengineering3.Roles of internet evolution on business operations and organization culturesE.Types of Information System and Technology RisksF.Disaster Recovery and Business ContinuityV.Strategic Planning( 10%-14%)A.Market and Risk AnalysisB.StrategyDevelopmentJmplementation^and MonitoringC.P lanning Techniques1.Budget and analysis2.Forecasting and projection3.Coordinating information from various sources for integrated planningVI.OperationsManagement( 12%・ 16%)A.Performance Management and Impact of Measures on Behavior1 ・Financial and nonfinancial measures2.Impact of marketing practices on performance3.Incentive compensationB.Cost Measurement Methods and TechniquesC.Process Management1 .Approaches,techniques,measures,and benefits to process-management-driven businesses2.Roles of shared services, outsourcing^and off-shore operations,and their implications on business risks and controls3.Selecting and implementing improvement initiatives4.Business process reengineering5.Management philosophies and techniques for performance improvement such as Just in Time (JIT),Quality,Lean,DemandFlow,Theory of Constraints,and Six SigmaD.Project Management1 .Projectplaiming,implementation,and monitoring2.Roles of project managers,projectmembers,and oversight or steering groups3.Projectrisks,includingresource,scope,cost,and deliverablesReferences 一Business Environment and Concepts.The Committee of Sponsoring Organizations of the Treadway Commission (COSO):•Internal Control-Integrated Framework•Enterprise Risk Management.Sarbanes-Oxley Act of 2002:•Title III,Corporate Responsibility•Title IV,Enhanced Financial Disclosures•Title VIII, Corporate and Criminal Fraud Accountability•Title IX,White-Collar Crime Penalty Enhancements•Title XI,Corporate Fraud Accountability.Current Business Periodicals・Current Textbooks on:•Accounting Information Systems•Budgeting and Measurement•Corporate Governance•Economics•Enterprise Risk Management•Finance•Management•Management Information Systems•Managerial Accounting•Production Operations•Pr oject Management.International Standards for the Professional Practice of Internal Auditing .COBIT (The Control Objectives for Information and related Technology)。