ACCA2011年6月份考试大纲(P1)(11)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　D CONTROLLING AND MANAGING RISK

　　1.Targeting and monitoring of risk

　　a)Explain and assess the role of a risk manager in identifying and monitoring risk.^[3]

　　b)Explain and evaluate the role of the risk committee in identifying and monitoring risk.^[3]

　　c)Describe and assess the role of internal or external risk auditing in monitoring risk.^[3]

　　2.Methods of controlling and reducing risk

　　a)Explain the importance of risk awareness at all levels in an organisation.^[2]

　　b)Describe and analyse the concept of embedding risk in an organisation's systems and procedures.^[3]

　　c)Describe and evaluate the concept of embedding risk in an organisation's culture and values.^[3]

　　d)Explain and analyse the concepts of spreading and diversifying risk and when this would be appropriate.^[2]

　　e)Identify and assess how business organisations use policies and techniques to mitigate various types of business and financial risks.^[3]

　　3.Risk avoidance,retention and modelling

　　a)Explain,and assess the importance of,risk transference,avoidance,reduction and acceptance.^[3]

　　b)Explain and evaluate the different attitudes to risk and how these can affect strategy.^[3]

　　c)Explain and assess the necessity of incurring risk as part of competitively managing a business organisation.^[3]

　　d)Explain and assess attitudes towards risk and the ways in which risk varies in relation to the size,structure and development of an organisation.^[3]