ACCA2011年6月份考試大綱(P1)(10)

　　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(wǎng)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(xù)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(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　C IDENTIFYING AND ASSESSING RISK

　　1.Risk and the risk management process

　　a)Define and explain risk in the context of corporate governance.^[2]

　　b)Define and describe management responsibilities in risk management.^[2]

　　c)Explain the dynamic nature of risk assessment.^[2]

　　d)Explain the importance and nature of management responses to changing risk assessments.^[2]

　　e)Explain risk appetite and how this affects risk policy.^[2]

　　2.Categories of risk

　　a)Define and compare(distinguish between)strategic and operational risks.^[2]

　　b)Define and explain the sources and impacts of common business risks.^[2]

　　i)market

　　ii)credit

　　iii)liquidity

　　iv)technological

　　v)legal

　　vi)health,safety and environmental

　　vii)reputation

　　viii)business probity

　　ix)derivatives

　　c)Describe and evaluate the nature and importance of business and financial risks.^[3]

　　d)Recognise and analyse the sector or industry specific nature of many business risks.^[2]

　　3.Identification,assessment and measurement of risk

　　a)Identify,and assess the impact upon,the stakeholders involved in business risk.^[3]

　　b)Explain and analyse the concepts of assessing the severity and probability of risk events.^[2]

　　c)Describe and evaluate a framework for board level consideration of risk.^[3]

　　d)Describe the process of and importance of,externally reporting on internal control and risk.^[2]

　　e)Explain the sources,and assess the importance of,accurate information for risk management.^[3]

　　f)Explain and assess the ALARP(as low as reasonably practicable)principle in risk assessment and how this relates to severity and probability.^[3]

　　g)Evaluate the difficulties of risk perception including the concepts of objective and subjective risk perception.^[3]

　　h)Explain and evaluate the concepts of related and correlated risk factors.^[3]