ACCA P1科目介紹：
P1《公司治理，風(fēng)險(xiǎn)和道德》是ACCA專業(yè)核心模塊的*9門課程，它總共分為四個(gè)部分。
1.介紹在代理關(guān)系的環(huán)境下，企業(yè)的整個(gè)治理。這個(gè)部分主要是董事的角色和責(zé)任以及外部審計(jì)師和內(nèi)部審計(jì)師的角色和責(zé)任;
2.介紹內(nèi)部監(jiān)察、內(nèi)部控制以及實(shí)施有效的治理得到的反饋，包括關(guān)于決策和決策支持部門的合規(guī)問題;
3.介紹管理層如何識別、評估和控制風(fēng)險(xiǎn);
4.介紹在會計(jì)師責(zé)任的背景下個(gè)人的以及職業(yè)道德和道德框架-職業(yè)價(jià)值觀以及在各種各樣的情況下的職業(yè)行為。
ACCA P1科目考試技巧 Each P1 paper offers 4-6 marks for displaying professional skills, which can easily be the difference between a pass and a fail. The marks are available for both format and the tone and style of your answer, where you may have to prepare a speech or write a letter on behalf of the Board addressing specific concerns. Take a look at the Article of 24 August 2009 for more guidance and some great hints on style.
P1 is a very wordy paper, and the examiner wants to ensure that you have a good grasp of the theories behind the questions, but also that you can successfully apply the theories to given scenarios. Therefore, it is very easy to get lost within a question if your layout and approach to a question is poor.
A good approach is to apply 3 rules in your answer:
Introduction – this should be very short, but can help you get over any ‘writers block’. It might include a read back of the question, or a definition of the subject matter (for example, if the question asks for the roles of NED’s, start by very quickly defining what an NED is)
Theory – this section will show the examiner that you actually understand the issue being questioned, again, as with the introduction, this should really be kept short, it can be a section quote from the code, or a reference to an author (Cadbury or Greenbury et al).
Application – This will be the main bulk of your answer and should relate directly to the scenario. This is often the most difficult section of the answer, but should be made easier by the use of the introduction and theory sections.
In addition remember the golden rules of written questions:
Plenty of white space
Headings as required
Short punchy meaningful paragraphs
Following are some of the famous topics that were tested in past
Corporate governance critique and improvements.
Effective internal control systems, reporting within differing jurisdictions.
Influence of and intervention by institutional investors.
Diversification of Board
Function and importance of internal audit.
Risk definition, analysis of risk and the role of the Board of Directors.
Risk correlation and strategies for management of such risks.
Ethical standpoints and their application to business decisions.
Corporate codes of ethics critique and improvements.
Tucker’s ethical decision making model.
Social and environmental footprint.
Sustainability accounting.
Integrated Reporting
Conflict of interest and independence
Corporate Social Responsibility (CSR)
ACCA P1科目學(xué)習(xí)方法
首先大家注意公司治理來自于F4中的agency thoery也就是我們經(jīng)常說的代理理論。正因?yàn)楣镜耐顿Y人不直接參與公司的管理，從而導(dǎo)致管理者與持有人之間產(chǎn)生一些利益上的沖突，所以上市公司通過完善公司治理來增強(qiáng)監(jiān)督、減少沖突、降低風(fēng)險(xiǎn)，從而達(dá)到股東投資回報(bào)*5化。
其次，大家要關(guān)注 NED(非執(zhí)行董事)在公司治理中的重要作用，以及他們發(fā)揮監(jiān)督作用具備的條件，這其中要求NED要充分獨(dú)立。雖然NED不是公司雇員，和公司之間沒有雇傭關(guān)系，但是他們對完善和實(shí)施公司的發(fā)展戰(zhàn)略有著重要的作用，另外NED要有足夠的時(shí)間參與公司的日常經(jīng)營。
再次，我請同學(xué)們關(guān)注TURNBULL REPORT和COMBINED CODE中對internal control和risk management的要求。什么樣的internal control system是完善而且有效的，如何進(jìn)行risk assessment以及如何進(jìn)行風(fēng)險(xiǎn)處理。
需要強(qiáng)調(diào)的五點(diǎn)：
*9、 考官的歷年考題中只有兩種格式：Memo 和 letter。煩請大家注意這兩種格式
第二、 大家注意自己寫出來的句子要專業(yè)，比如有效的內(nèi)部控制要寫 sound internal control system, risk embedded等等
第三、 答題要有邏輯性，適當(dāng)?shù)耐ㄟ^分段，分層次來講述自己的觀點(diǎn)
第四、 要注意senario中引號的句子，這些句子一般是考點(diǎn)
最后，希望大家多動筆，少用眼睛考慮問題。畢竟考試3個(gè)小時(shí)的時(shí)間不是讓學(xué)生去用語言表達(dá)，而是要通過筆將知識寫給評卷人。多做幾次歷年真題，我建議大家看過一次書后去做歷年真題，這樣可以很快發(fā)現(xiàn)自己的不足，同時(shí)可以參照歷年考試的答案來回答新的問題。
