ACCA Exams 2009

• Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
• CSR - benefits to organisations of engaging with stakeholders
• Auditing processes - benefits of internal auditing, focussing on environmental auditing
• Disclosure requirements under Turnbull report
• Discussing an ethical issue using the American Accounting Association model
• Explanation of some of the 9 principles of good governance
• Features of an effective control system
• Roles of different committees at board level
• 2 Tier v unitary board structure