Study Text (ACCA - P1 Professional Accountant) - Tapa blanda

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The detailed syllabus include: A) Governance and responsibility, The scope of governance, Agency relationships and theories, The board of directors, Board committees, Directors' remuneration, Different approaches to corporate governance, Corporate governance and corporate social responsibility, Governance: reporting and disclosure; B) Internal control and review, Management control systems in corporate governance, Internal control, audit and compliance in corporate governance, Internal control and reporting, Management information in audit and internal control; and, C) Identifying and assessing risk, Risk and the risk management process, Categories of risk, Identification, assessment and measurement of risk. It includes: D) Controlling risk, Targeting and monitoring risk, Methods of controlling and reducing risk, Risk avoidance, retention and modelling; E) Professional values and ethics, Ethical theories, Different approaches to ethics and social responsibility, Professions and the public interest, Professional practice and codes of ethics, Conflicts of interest and the consequences of unethical behavior, Ethical characteristics of professionalism, and Social and environmental issues in the conduct of business and of ethical behavior.