ACCA2011年6月份考試大綱(P1)(9)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　B INTERNAL CONTROL AND REVIEW

　　1.Management control systems in corporate governance

　　a)Define and explain internal management control.^[2]

　　b)Explain and explore the importance of internal control and risk management in corporate governance.^[3]

　　c)Describe the objectives of internal control systems.^[2]

　　d)Identify,explain and evaluate the corporate governance and executive management roles in risk management(in particular the separation between responsibility for ensuring that adequate risk management systems are in place and the application of risk management systems and practices in the organisation).^[3]

　　e)Identify and assess the importance of the elements or components of internal control systems.^[3]

　　2.Internal control,audit and compliance in corporate governance

　　a)Describe the function and importance of internal audit.^[1]

　　b)Explain,and discuss the importance of,auditor independence in all client-auditor situations(including internal audit).^[3]

　　c)Explain,and assess the nature and sources of risks to,auditor independence.Assess the hazard of auditor capture.^[3]

　　d)Explain and evaluate the importance of compliance and the role of the internal audit function in internal control.^[3]

　　e)Explore and evaluate the effectiveness of internal control systems.^[3]

　　f)Describe and analyse the work of the internal audit committee in overseeing the internal audit function.^[2]

　　g)Explain and explore the importance and characteristics of,the audit committee's relationship with external auditors.^[2]

　　3.Internal control and reporting

　　a)Describe and assess the need to report on internal controls to shareholders.^[3]

　　b)Describe the content of a report on internal control and audit.^[2]

　　c)Explain and assess how internal controls underpin and provide information for accurate financial reporting.^[3]

　　4.Management information in audit and internal control

　　a)Explain and assess the need for adequate information flows to management for the purposes of the management of internal control and risk.^[3]

　　b)Evaluate the qualities and characteristics of information required in internal control and risk management and monitoring.^[3]