P1 ： Governance, Risk and Ethics（CRE）

教學大綱：

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.

教學計劃：

P1課程主要介紹的是公司治理、風險管理和職業(yè)道德這三塊內(nèi)容。跟其他課程的聯(lián)系主要是F1、F8,特別是F8的道德部分，在P1的考試中大概會有25分的分值會考核道德。大綱主要包括：公司治理的起源、發(fā)展，不同的公司治理體系，公司治理如何規(guī)范公司的各個stakeholder(利益相關(guān)者）以及如何保護Stakeholder的訴求；內(nèi)部控制；風險管理體系；道德操守。

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