Board of Directors（董事會）是什么_2020年ACCA考試AA知識點(diǎn)
時(shí)間一點(diǎn)點(diǎn)流逝，ACCA考試時(shí)間越來越近，備考ACCA考試，一定要熟練掌握重要考點(diǎn)，東奧小編今天為大家整理了AA考試科目相關(guān)考點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Board of Directors 董事會
【知識點(diǎn)】
Board of Directors 董事會
Board of Directors 董事會
BOD are responsible for:
① Managing the company.
② Ensuring corporate governance rules are kept.
③ The systems put in place to achieve the company policies.
④ The controls put in place to mitigate risks.
⑤ Monitoring the effectiveness of systems and controls.
BOD are required by the UK CG Code to consider annually whether an internal audit department is required, which is done through the audit committee.
? Have a defined process for the effectiveness of internal control.
? Review regular reports on internal control.
? Consider key risks and how they have been managed.
? Check the adequacy of action taken to remedy weaknesses and incidents.
? Consider the adequacy of monitoring.
? Conduct an annual assessment of risks and the effectiveness of internal control.
? Make a statement on this process in the annual report.
學(xué)習(xí)不是一蹴而就的，要循序漸進(jìn)，由淺入深的學(xué)習(xí)，ACCA考試時(shí)間即將來臨，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第7講
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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