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%)
A. Rights, Duties, Responsibilities, Authority, and Ethics of the Board of Directors, Officers, and Other Employees
B. Entity-level controls
II. Economic Concepts and Analysis (16% - 20%)
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
III. Financial Management (19% - 23%)
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
IV. Information Systems and Communications (15% - 19%)
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
V. Strategic Planning (10% – 14%)
A. Market and Risk Analysis
B. Strategy Development, Implementation, and Monitoring
C. Planning Techniques
VI. Operations Management (12% - 16%)
A. Performance Management and Impact of Measures on Behavior
B. Cost Measurement Methods and Techniques
C. Process Management
D. Project Management