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。
C IDENTIFYING AND ASSESSING RISK
1.Risk and the risk management process
a)Define and explain risk in the context of corporate governance.[2]
b)Define and describe management responsibilities in risk management.[2]
c)Explain the dynamic nature of risk assessment.[2]
d)Explain the importance and nature of management responses to changing risk assessments.[2]
e)Explain risk appetite and how this affects risk policy.[2]
2.Categories of risk
a)Define and compare(distinguish between)strategic and operational risks.[2]
b)Define and explain the sources and impacts of common business risks.[2]
i)market
ii)credit
iii)liquidity
iv)technological
v)legal
vi)health,safety and environmental
vii)reputation
viii)business probity
ix)derivatives
c)Describe and evaluate the nature and importance of business and financial risks.[3]
d)Recognise and analyse the sector or industry specific nature of many business risks.[2]
3.Identification,assessment and measurement of risk
a)Identify,and assess the impact upon,the stakeholders involved in business risk.[3]
b)Explain and analyse the concepts of assessing the severity and probability of risk events.[2]
c)Describe and evaluate a framework for board level consideration of risk.[3]
d)Describe the process of and importance of,externally reporting on internal control and risk.[2]
e)Explain the sources,and assess the importance of,accurate information for risk management.[3]
f)Explain and assess the ALARP(as low as reasonably practicable)principle in risk assessment and how this relates to severity and probability.[3]
g)Evaluate the difficulties of risk perception including the concepts of objective and subjective risk perception.[3]
h)Explain and evaluate the concepts of related and correlated risk factors.[3]
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