Aim
To apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.
Main capabilities
On successful completion of this paper, candidates should be able to:
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.
In order to attend these classes you first need to register using the following link: https://www.globalaccountancycollege.com/register.html
1 | The scope of governance |
2 | Agency relationships and theories |
3 | The board of directors |
4 | Board committees |
5 | Directors’ remuneration |
6 | Different approaches to corporate governance |
7 | Corporate governance and corporate social responsibility |
8 | Governance: reporting and disclosure |
9 | Public sector governance |
10 | Management control systems in corporate governance |
11 | Internal control, audit and compliance in corporate governance |
12 | Internal control and reporting |
13 | Management information in audit and internal control |
14 | Risk and the risk management process |
15 | Categories of risk |
16 | Identification, assessment and measurement of risk |
17 | Targeting and monitoring of risk |
18 | Methods of controlling and reducing risk |
19 | Risk avoidance, retention and modelling |
20 | Ethical theories |
21 | Different approaches to ethics and social responsibility. |
22 | Professions and the public interest |
23 | Professional practice and codes of ethics |
24 | Conflicts of interest and the consequences of unethical behaviour |
25 | Ethical characteristics of professionalism |
26 | Integrated reporting and sustainability issues in the conduct of business |
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