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2008CIA考试大纲:第三部分:经营分析和信息技术

发布时间:2008年06月03日| 作者:CIA学习卡| 来源:中国审计网| 点击数: |字体:    |    默认    |   

SYLLABUS OF BUSINESS ANALYSIS AND INFORMATION TECHNOLOGY
经营分析和信息技术大纲

A.Business Processes (15-25 percent)
经营过程(15%~25%)

1.Quality management (e.g., TQM)
Awareness Level
质量管理(如:全面质量管理)(要求了解)

2.The International Organization for Standardization (ISO) framework Awareness Level
国际标准化组织框架(要求了解)

3.ForecastingAwareness Level
预测(要求了解)

4.Project management techniquesProficiency Level
项目管理技术(要求熟练掌握)

5.Business process analysis (e.g., workflow analysis and bottleneck management, theory of constraints) Proficiency Level
经营过程分析 (如: 工作流程分析和瓶颈管理、约束理论) (要求熟练掌握)

6.Inventory management techniques and conceptsProficiency Level
存货管理技术与概念(要求熟练掌握)

7.Marketing-pricing objectives and policiesAwareness Level
营销-定价目标与政策(要求了解)

8.Marketing-supply chain managementAwareness Level
营销-供应链管理(要求了解)

9.Human ResourcesProficiency Level
人力资源(要求熟练掌握)

a.Individual performance management and measurement
个人绩效管理与测评

b.Supervision
监管

c.Environmental factors that affect performance
影响绩效的环境因素

d.Facilitation techniques
改进方法

e.Personnel sourcing/staffing
人员招聘/配备

f.Training and development
培训与发展

g.Safety
安全

10.Balanced ScorecardAwareness Level
平衡计分卡(要求了解)

B.Financial Accounting and Finance (15-25 percent)
财务会计与财务管理 15%~25%

1.Basic concepts and underlying principles of financial accounting (statements, terminology, relationships) Proficiency Level
财务会计的基本概念与基本原则(报表、术语、关系)(要求熟练掌握)

2.Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, R&D)Awareness Level
中级财务会计概念(如:债券、租赁、退休金、无形资产、研发支出)(要求了解)

3.Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions) Awareness Level
高级财务会计概念(如:合并、合伙、外币业务)(要求了解)

4.Financial statement analysisProficiency Level
财务报表分析(要求熟练掌握)

5.Cost of capital evaluationAwareness Level
资本成本评估(要求了解)

6.Types of debt and equityAwareness Level
债务和权益的种类(要求了解)

7.Financial instruments (e.g., derivatives) Awareness Level
金融工具(如:衍生工具)(要求了解)

8.Cash management (treasury functions) Awareness Level
现金管理(出纳职能)(要求了解)

9.Valuation modelse.g., inventory valuation and business valuation)(Awareness Level
估价模型(如:存货估价和企业估价)(要求了解)

10.Business development life cyclesAwareness Level
企业发展生命周期(要求了解)

C. Managerial Accounting (10-20 percent)
管理会计 10%~20%

1.Cost concepts (e.g., absorption, variable, fixed) Proficiency Level
成本的概念(如:全部成本、变动成本、固定成本)(要求熟练掌握)

2.Capital budgetingAwareness Level
资本预算(要求了解)

3.Operating budgetProficiency Level
运营预算(要求熟练掌握)

4.Transfer pricingAwareness Level
转移定价(要求了解)

5.Cost-volume-profit analysisAwareness Level
--利分析(要求了解)

6.Relevant costAwareness Level
相关成本(要求了解)

7.Costing systems (e.g., activity-based, fixed) Awareness Level
成本核算系统(如:作业成本系统、固定成本系统)(要求了解)

8.Responsibility accountingAwareness Level
责任会计(要求了解)

D. Regulatory, Legal, and Economics (5-15 percent) Awareness Level
规章、法律和经济(5%~15%)(要求了解)

1.Impact of government legislation and regulation on business
政府法规对经营的影响

2.Trade legislation and regulations
贸易法规

3.Taxation schemes
税收体制

4.Contracts
合同

5.Nature and rules of legal evidence
法律证据的本质和规则

6.Key economic indicators
主要经济指标

E. Information Technology (IT) (30-40 percent) Awareness Level
信息技术(30%~40 %)(要求了解)

1.Control frameworks (e.g., eSAC, COBIT)
控制框架(如:eSACCOBIT

2.Data and network communications/connections (e.g., LAN, VAN, and WAN)
数据和网络通信/连接(如:局域网、虚拟专用网和广域网)

3.Electronic funds transfer (EFT)
电子资金转账

4.e-Commerce
电子商务

5.Electronic data interchange (EDI)
电子数据交换

6.Functional areas of IT operations(e.g., data center operations)
信息技术运营的功能分类(如:数据中心运营)

7.Encryption
加密

8.Information protection (e.g. viruses, privacy)
信息保护(如:病毒,隐私权)

9.Evaluate investment in IT (cost of ownership)
信息技术投资评估(拥有成本)

10.Enterprise-wide resource planning (ERP) software (e.g., SAP R/3, Peoplesoft)
企业资源计划(ERP)软件(如:SAP R/3Peoplesoft

11.Operating systems
操作系统

12.Application development
应用软件开发

13.Voice communications
语音通信

14.Contingency planning
应急计划

15.Systems security (e.g. firewalls, access control)
系统安全(如:防火墙,访问控制)

16.Databases
数据库

17.Software licensing
软件许可

18.Web infrastructure
Web
基础设施

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