User:Ylok/sandbox

I. Corporate Governance

 * Internal Control Frameworks
 * Define internal control within the context of the COSO Internal Control framework, including the purpose, objectives and limitations of the framework
 * Identify and define the components, principles and underlying structure of the COSO Internal Control framework
 * Apply the COSO Internal Control framework to identify controls for risk scenarios in an entity
 * Describe the corporate governance structure within an organization (tone at the top, policies, steering committees, oversight, ethics, etc.)


 * Enterprise Risk Management Frameworks
 * Define enterprise risk management within the context of the COSO Enterprise Risk Management framework, including the purpose, objectives and limitations of the framework
 * Identify and define the components, principles and underlying structure of the COSO Enterprise Risk Management framework
 * Define the role of business strategy within the context of the COSO Enterprise Risk Management framework
 * Apply the COSO Enterprise Risk Management framework to identify risk/opportunity scenarios in an entity
 * Other Regulatory Frameworks and Provisions
 * Identify and define key corporate governance provisions of the Sarbanes-Oxley Act of 2002 and other regulatory pronouncements
 * Identify regulatory deficiencies within an entity by using the requirements associated with the Sarbanes-Oxley Act of 2002

II. Economic Concepts and Analysis

 * Economic and Business Cycles - Measures and Indicators
 * Identify and define business cycles and conditions and government policies that impact an entity’s industry or operation
 * Calculate and use economic measures and indicators to explain the impact on an entity's industry or operations due to changes in government policies, business cycles and economic conditions.
 * Market Influences on Business
 * Identify and define the key factors related to the economic marketplace and how they generally apply to a business entity.
 * Determine the impact of market influences on the overall economy as well as on an entity’s business strategy, operations and risk.
 * Determine the business reasons for, and explain the underlying economic substance of, significant transactions (business combinations, divestitures, etc.).
 * Financial Risk Management
 * Calculate and use ratios and measures to quantify risks associated with interest rates, currency exchange, liquidity, prices, etc. in a business entity.
 * Identify strategies to mitigate financial risks (market, interest rate, currency, liquidity, etc.) and quantify their impact on a business entity.

III. Financial Management

 * Capital Structure
 * Working Capital
 * Financial Valuation Methods and Decision Models

IV. Information Technology

 * Information Technology (IT) Governance
 * Role of Information Technology in Business
 * Information Security/Availability
 * Processing Integrity (Input/Processing/Output Controls)
 * Systems Development and Maintenance

V. Operations Management

 * Financial and Non-Financial Measures of Performance Management
 * Cost Accounting
 * Process Management
 * Planning Techniques