2016年9月份ACCA考试P1《公司治理、风险管理&职业道德》的考前Tips,已经发布,请各位ACCA考生尽快阅读了解。友情提示,ACCA考前TIPS不是用来给你押题的,是汇总本次考试的重要关键信息。文中有部分知识点的整理,更重要的是考试答题技巧的汇总,以及考前准备。希望各位ACCAer可以好好利用!
 
  A good approach is to apply 3 rules in your answer:
 
  Introduction–this should be very short,but can help you get over any‘writers block’.It might include a read back of the question,or a definition of the subject matter(for example,if the question asks for the roles of NED’s,start by very quickly defining what an NED is)
 
  Theory–this section will show the examiner that you actually understand the issue being questioned,again,as with the introduction,this should really be kept short,it can be a section quote from the code,or a reference to an author(Cadbury or Greenbury et al).
 
  Application–This will be the main bulk of your answer and should relate directly to the scenario.This is often the most difficult section of the answer,but should be made easier by the use of the introduction and theory sections.
 
  In addition remember the golden rules of written questions:
 
  > Plenty of white space
 
  > Headings as required
 
  > Short punchy meaningful paragraphs
 
  > Following are some of the famous topics that were tested in past
 
  > Corporate governance critique and improvements.
 
  > Effective internal control systems,reporting within differing jurisdictions.
 
  > Influence of and intervention by institutional investors.
 
  > Diversification of Board
 
  > Function and importance of internal audit.
 
  > Risk definition,analysis of risk and the role of the Board of Directors.
 
  > Risk correlation and strategies for management of such risks.
 
  > Ethical standpoints and their application to business decisions.
 
  > Corporate codes of ethics critique and improvements.
 
  > Tucker’s ethical decision making model.
 
  > Social and environmental footprint.
 
  > Sustainability accounting.
 
  > Integrated Reporting
 
  > Conflict of interest and independence
 
  > Corporate Social Responsibility(CSR)