24周年

財(cái)稅實(shí)務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.50 蘋(píng)果版本:8.7.50

開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點(diǎn)擊下載>

2010年注冊(cè)內(nèi)部審計(jì)師(CIA)考試大綱(第三部分)

來(lái)源: 互聯(lián)網(wǎng) 編輯: 2010/07/28 11:38:52 字體:
《第三部分》

  第三部分《經(jīng)營(yíng)分析和信息技術(shù)》

  SYLLABUS OF BUSINESS ANALYSIS AND INFORMATION TECHNOLOGY

  A.Business Processes (15-25 percent)

  經(jīng)營(yíng)過(guò)程(15%-25%)

  1.Quality management (e.g., TQM)(Awareness Level)

  質(zhì)量管理(如:全面質(zhì)量管理)(要求了解)

  2.The International Organization for Standardization (ISO) framework(Awareness Level)

  國(guó)際標(biāo)準(zhǔn)化組織框架(要求了解)

  3.Forecasting(Awareness Level)

  預(yù)測(cè)(要求了解)

  4.Project management techniques(Proficiency Level)

  項(xiàng)目管理技術(shù)(要求熟練掌握)

  5.Business process analysis (e.g., workflow analysis and bottleneck management, theory of constraints)(Proficiency Level)

  經(jīng)營(yíng)過(guò)程分析 (如: 工作流程分析和瓶頸管理、約束理論)(要求熟練掌握)

  6.Inventory management techniques and concepts(Proficiency Level)

  存貨管理技術(shù)與概念(要求熟練掌握)

  7.Marketing-pricing objectives and policies(Awareness Level)

  營(yíng)銷-定價(jià)目標(biāo)與政策(要求了解)

  8.Marketing-supply chain management(Awareness Level)

  營(yíng)銷-供應(yīng)鏈管理(要求了解)

  9.Human Resources(Proficiency Level)

  人力資源(要求熟練掌握)

  a.Individual performance management and measurement

  個(gè)人績(jī)效管理與測(cè)評(píng)

  b.Supervision

  監(jiān)管

  c.Environmental factors that affect performance

  影響績(jī)效的環(huán)境因素

  d.Facilitation techniques

  改進(jìn)方法

  e.Personnel sourcing/staffing

  人員招聘/配備

  f.Training and development

  培訓(xùn)與發(fā)展

  g.Safety

  安全

  10.Balanced Scorecard(Awareness Level)

  平衡計(jì)分卡(要求了解)

  B.Financial Accounting and Finance (15-25 percent)

  財(cái)務(wù)會(huì)計(jì)與財(cái)務(wù)管理(15%-25%)

  1.Basic concepts and underlying principles of financial accounting (statements, terminology, relationships)(Proficiency Level)

  財(cái)務(wù)會(huì)計(jì)的基本概念與基本原則(報(bào)表、術(shù)語(yǔ)、關(guān)系)(要求熟練掌握)

  2.Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, R&D)(Awareness Level)

  中級(jí)財(cái)務(wù)會(huì)計(jì)概念(如:債券、租賃、退休金、無(wú)形資產(chǎn)、研發(fā)支出)(要求了解)

  3.Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)(Awareness Level)

  高級(jí)財(cái)務(wù)會(huì)計(jì)概念(如:合并、合伙、外幣業(yè)務(wù))(要求了解)

  4.Financial statement analysis(Proficiency Level)

  財(cái)務(wù)報(bào)表分析(要求熟練掌握)

  5.Cost of capital evaluation(Awareness Level)

  資本成本評(píng)估(要求了解)

  6.Types of debt and equity(Awareness Level)

  債務(wù)和權(quán)益的種類(要求了解)

  7.Financial instruments (e.g., derivatives)(Awareness Level)

  金融工具(如:衍生工具)(要求了解)

  8.Cash management (treasury functions)(Awareness Level)

  現(xiàn)金管理(出納職能)(要求了解)

  9.Valuation models(e.g., inventory valuation and business valuation)(Awareness Level)

  估價(jià)模型(如:存貨估價(jià)和企業(yè)估價(jià))(要求了解)

  10.Business development life cycles(Awareness Level)

  企業(yè)發(fā)展生命周期(要求了解)

  C. Managerial Accounting (10-20 percent)

  管理會(huì)計(jì)(10%-20%)

  1.Cost concepts (e.g., absorption, variable, fixed)(Proficiency Level)

  成本的概念(如:全部成本、變動(dòng)成本、固定成本)(要求熟練掌握)

  2.Capital budgeting(Awareness Level)

  資本預(yù)算(要求了解)

  3.Operating budget(Proficiency Level)

  運(yùn)營(yíng)預(yù)算(要求熟練掌握)

  4.Transfer pricing(Awareness Level)

  轉(zhuǎn)移定價(jià)(要求了解)

  5.Cost-volume-profit analysis(Awareness Level)

  本-量-利分析(要求了解)

  6.Relevant cost(Awareness Level)

  相關(guān)成本(要求了解)

  7.Costing systems (e.g., activity-based, fixed)(Awareness Level)

  成本核算系統(tǒng)(如:作業(yè)成本系統(tǒng)、固定成本系統(tǒng))(要求了解)

  8.Responsibility accounting(Awareness Level)

  責(zé)任會(huì)計(jì)(要求了解)

  D. Regulatory, Legal, and Economics (5-15 percent)(Awareness Level)

  規(guī)章、法律和經(jīng)濟(jì)(5%-15%)(要求了解)

  1.Impact of government legislation and regulation on business

  政府法規(guī)對(duì)經(jīng)營(yíng)的影響

  2.Trade legislation and regulations

  貿(mào)易法規(guī)

  3.Taxation schemes

  稅收體制

  4.Contracts

  合同

  5.Nature and rules of legal evidence

  法律證據(jù)的本質(zhì)和規(guī)則

  6.Key economic indicators

  主要經(jīng)濟(jì)指標(biāo)

  E. Information Technology (IT) (30-40 percent)(Awareness Level)

  信息技術(shù)(30%-40 %)(要求了解)

  1.Control frameworks (e.g., eSAC, COBIT)

  控制框架(如:eSAC,COBIT)

  2.Data and network communications/connections (e.g., LAN, VAN, and WAN)

  數(shù)據(jù)和網(wǎng)絡(luò)通信/連接(如:局域網(wǎng)、虛擬專用網(wǎng)和廣域網(wǎng))

  3.Electronic funds transfer (EFT)

  電子資金轉(zhuǎn)賬

  4.e-Commerce

  電子商務(wù)

  5.Electronic data interchange (EDI)

  電子數(shù)據(jù)交換

  6.Functional areas of IT operations(e.g., data center operations)

  信息技術(shù)運(yùn)營(yíng)的功能分類(如:數(shù)據(jù)中心運(yùn)營(yíng))

  7.Encryption

  加密

  8.Information protection (e.g. viruses, privacy)

  信息保護(hù)(如:病毒,隱私權(quán))

  9.Evaluate investment in IT (cost of ownership)

  信息技術(shù)投資評(píng)估(擁有成本)

  10.Enterprise-wide resource planning (ERP) software (e.g., SAP R/3, Peoplesoft)

  企業(yè)資源計(jì)劃(ERP)軟件(如:SAP R/3,Peoplesoft)

  11.Operating systems

  操作系統(tǒng)

  12.Application development

  應(yīng)用軟件開(kāi)發(fā)

  13.Voice communications

  語(yǔ)音通信

  14.Contingency planning

  應(yīng)急計(jì)劃

  15.Systems security (e.g. firewalls, access control)

  系統(tǒng)安全(如:防火墻,訪問(wèn)控制)

  16.Databases

  數(shù)據(jù)庫(kù)

  17.Software licensing

  軟件許可

  18.Web infrastructure

  Web基礎(chǔ)設(shè)施

免費(fèi)試聽(tīng)

免費(fèi)資料下載

  • 報(bào)考指南
  • 新手指導(dǎo)
  • 免費(fèi)題庫(kù)
    學(xué)習(xí)計(jì)劃
  • 考試大綱
  • 考試題型
一鍵領(lǐng)取全部資料
回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)