AICPA시험 - 2015년 출제경향(CSO) Business Environment and Concepts (BEC)

CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION

Effective Date: January 1, 2015

 

Business Environment and Concepts (BEC) 

Area		Weights
Ⅰ	Corporate Governance	16~20%
Ⅱ	Economic Concepts and Analysis	16~20%
Ⅲ	Financial Management	19~23%
Ⅳ	Information Systems and Communications	15~19%
Ⅴ	Strategic Planning	10~14%
Ⅵ	Operations Management	12~16%

 

 

I. Corporate Governance (16% - 20%)
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A. Rights, Duties, Responsibilities, Authority, and Ethics of the Board of Directors, Officers, and Other Employees
B. Entity-level controls

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II. Economic Concepts and Analysis (16% - 20%)
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A. Changes in Economic and Business Cycles – Economic Measures/Indicators
B. Globalization and Local Economies
C. Market Influences on Business Strategies
D. Financial Risk Management

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III. Financial Management (19% - 23%)
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A. Financial Modeling, Projections, and Analysis
B. Financial Decisions
C. Capital Management, including Working Capital
D. Financial Valuations (e.g. Fair Value)
​E. Financial Transaction Processes and Controls

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IV. Information Systems and Communications (15% - 19%)
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A. Organizational Needs Assessment
B. Systems Design and Other Elements
C. Security
D. Internet – Implications for Business
E. Types of Information System and Technology Risks
F. Disaster Recovery and Business Continuity
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V. Strategic Planning (10% – 14%)
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A. Market and Risk Analysis
B. Strategy Development, Implementation, and Monitoring
C. Planning Techniques

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VI. Operations Management (12% - 16%)
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A. Performance Management and Impact of Measures on Behavior
B. Cost Measurement Methods and Techniques
C. Process Management
D. Project Management