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ernance,Riskand時間:19:00SdanviSdai老師兩年內高分通過CA全部考試,F(xiàn)階段均分70以上,P3獲得亞太地區(qū)第一。授課邏輯思路清晰,知識點把握非常準確。能夠很好把握考試重點,對如何進行 整理和復習有系統(tǒng)的方。在15年12月考試中,Sdanvi帶領大家拿下F5幾乎所有必考知識點, 高達91%,并對F5各 CoreknowledgeT2Scopeofcorporate Definitionofasetof structures/ meansshareholders&stakeholdersinterest&company’sobjective Stakeholder Scopeof ernance線Fairness:rightsofanyJudgement:bestBest

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Probity:honestResponsibilityclearrolespre-Accountabilityanswerforconsequences(事Innovation:changeover Scopeof ernanceLong–term

Scopeof ernanceAgencytheory

Principalvsagent(appoint,fiducidaryInformationasymmetry(self–interestControl&monitortosolveagencyAgencyreduceinformationregularmeeting/regularinformation/externalconsultant(externalenhancegoalperformance-relatedpayshareoption Scopeof ernanceTransactioncosttheory:theoryoffirm:keepasmanytransactionpossiblein-house(風險更可控,transactioncost更低verticalexplainlargercompany,largeragency Scopeofcorporate ernanceStakeholderMendelow‘smatrix(dynamic)power&interest fourtypeshelpdefinedifferentattitudestodifferent Scopeof ernanceStakeholderInternal/connected/extrnal:Active/passive:seektoparticipate(mostshareholders:insititutionalproxyNarrowwide是否會受到公司策略重大影響 Primarysecondary Approachesto

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C–FinancialInternalcontrol&RiskAuditCommittee& erancepracticeandreporting–D–Sufficienttorecuit,retainandmotiveinEDs:abalancedremunerationpackage:salary/performancerelatedbonus/pension/benefits/shareoptionNEDs:industryaveragesalary,performancerelatedpay,noshareE–RelationswithDialoguewithallshareholders(Includeinstitutionalshareholder,whoispassive)Shareholdervoting(AGM,EGM erancepracticeandreporting– erancepracticeand Unitaryboard(UK,USA):equallegalresponsibilityMulti–tierboard(Japan,Germany)Supervisoryboard(NEDs)Operatingboard(EDs)

maynotalwaysbethisform(EDslikeCEOinthecorporat NEDsareintheoperatingboard)quickdecision-making,suitableincomplexanddynamicdevicetohaveexcessive erancepracticeandreporting– erancepracticeand eranceInformationaboutReportsfromDetailsofrelationswithAstatementthatthedirectorshavereviewstheeffectivenessofinternalcontrolAstatementthatthecompanyisagoingAstatementonrelationsanddialoguewithSustainability InternalcontrolInternalcontrolReasonableassurancewillachieve

Responsetosignificantrisk(manageandcontrolEffective+EfficientbusinessReliabilityofCompliancewithlaws/Safeguardinvestment/COSOCube(3個維度 RiskattitudesandinternalCorporateManagementOrgnisationMethodofimposingEthicalRisk SoundStakeholders RiskattitudesandinternalRiskAmeasureofcompany’sabilityandwillnesstoacceptdifferent(seeker,averse,ShareholdersOrganisation’ssize,structure,stageofalNational/culturalStakeholdersShareholders(RiskvsCustomersLendersrsernment(employment/environmentalEmployee:job RiskattitudesandinternalSoundWhatisriskawareness:Whatisculture:thewaywedoHowtoembedded:jobdescriptionRewardReportto

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plete,cost–beneficial Timely,easytouse,reliable Implementoperate&monitorInternalIdentify/assess CommunicationandRoles:settingpoliciesforSeekingregularEnsuringeffectiveriskProvidinginformationandmaintaincommunicationsthoseaffectedbycontrolestablishcontrolenvironmenttosupporttheshouldthenatureandimpactoftheextentofacceptablethecategoriesofacceptablethecompany'sabilitytoreduceandcontrolthecost-benefit CommunicationandAuditIndependentNEDs(onefinancial externaladuit(appointment&

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