A. Rights, Duties, Responsibilities, and Authority of the Board of Directors, Officers, and Other Employees
1. Financial reporting
2. Internal control (including COSO or similar framework)
3. Enterprise risk management (including COSO or similar framework)
B. Control Environment
1. Tone at the top – establishing control environment
2. Monitoring control effectiveness
3. Change control process
報(bào)考指南:2014年AICPA報(bào)考指南
考前沖刺:AICPA 考試試題 考試輔導(dǎo)
高清網(wǎng)課:AICPA網(wǎng)絡(luò)課程