[AICPA 과목별 주요내용] BEC (1) - Corporate Governance (17~27%)

Business Environment and Concepts 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Corporate Governance (17~27%)

Internal Control Frameworks

Introduction to COSO, Internal Control, and the COSO Cube
17 Principles of Internal Control
Types and Limitations of Accounting Controls
Internal Control Roles and Responsibilities
Internal Control Monitoring—Purpose and Terminology
Internal Control Monitoring and Change Control Processes

Enterprise Risk Management Frameworks

The COSO ERM Model
Risk Management Policies and Procedures
Other Regulatory Frameworks and Provisions