P1 ： Governance, Risk and Ethics（CRE）

教学大纲：

A   Define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable

B   Evaluate the Professional Accountant’s role in internal control, review and compliance

C   Explain the role of the accountant in identifying and assessing risk

D  Explain and evaluate the role of the accountant in controlling and mitigating risk

E  Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations.

教学计划：

P1课程主要介绍的是公司治理、风险管理和职业道德这三块内容。跟其他课程的联系主要是F1、F8,特别是F8的道德部分，在P1的考试中大概会有25分的分值会考核道德。大纲主要包括：公司治理的起源、发展，不同的公司治理体系，公司治理如何规范公司的各个stakeholder(利益相关者）以及如何保护Stakeholder的诉求；内部控制；风险管理体系；道德操守。

      点击在线咨询泽稷老师，ACCA中文宝典免费领，更有机会获得海量免费ACCA学习资料。