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2014年美國CPA BEC考試內(nèi)容及所占分值比例（IV）
Business Environment and Concepts(BEC)
IV.Information Systems and Communications(15%-19%)
A.Organizational Needs Assessment
1.Data capture
2.Processing
3.Reporting
4.Role of information technology in business strategy
B.Systems Design and Other Elements
1.Business process design(integrated systems, automated, and manual interfaces)
2.Information Technology(IT)control objectives
3.Role of technology systems in control monitoring
4.Operational effectiveness
5.Segregation of duties
6.Policies
C.Security
1.Technologies and security management features
2.Policies
D.Internet–Implications for Business
1.Electronic commerce
2.Opportunities for business process reengineering
3. Roles of internet evolution on business operations and organization cultures
E.Types of Information System and Technology Risks
F.Disaster Recovery and Business Continuity
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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