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2014年美國(guó)CPA BEC考試內(nèi)容及所占分值比例（I）
Business Environment and Concepts(BEC)
I.Corporate Governance(16% - 20%)
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
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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