2005年CIA考試大綱第三部分經營分析和信息技術

part ⅲ  business analysis and information technology 
第三部分:經營分析和信息技術

a. business processes  (15 –25 percent)
經營過程(15-25%)

1. quality management (e.g., tqm)(awareness level)
質量管理(例如,全面質量管理)(要求了解)

2. the international organization for standardization (iso) framework (awareness level)
國際標準化組織框架(要求了解)

3. forecasting(awareness level)
預測(要求了解)

4. project management techniques(proficiency level)
項目管理技術(要求熟練掌握)

5. business process analysis (e.g., workflow analysis and bottleneck management, theory of constraints) (proficiency level)
經營過程分析 (例如, 工作流程分析和瓶頸管理, 約束理論) (要求熟練掌握)

6. inventory management techniques and concepts(proficiency level)
存貨管理技術與概念(要求熟練掌握)

7. marketing-pricing objectives and policies(awareness level)
行銷-定價目標與政策(要求了解)

8. marketing-supply chain management(awareness level)
行銷-供應鏈管理(要求了解)

9. human resources(proficiency level)
人力資源(要求熟練掌握)
a. individual performance management and measurement
個人業績管理與測評
b. supervision
監督
c. environmental factors that affect performance
影響業績的環境因素
d. facilitation techniques
促進方法
e. personnel sourcing/staffing
人員來源/配備
f. training and development
培訓與發展
g. safety
安全
10. balanced scorecard(awareness level)
平衡記分卡(要求了解)

b. financial accounting and finance (15 - 25 percent)
財務會計與財務管理 (15-25%)

1. basic concepts and underlying principles of financial accounting (statements, terminology, relationships) (proficiency level)
財務會計的基本概念與基本原則(報表、術語、關係)(要求熟練掌握)

2. intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, r&d) (awareness level)
中級財務會計概念(例如:債券、租賃、退休金、無形資產、研發支出)(要求了解)

3. advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions) (awareness level)
高級財務會計概念(例如:合併、合夥、外幣業務)(要求了解)

4. financial statement analysis(proficiency level)
財務報表分析(要求熟練掌握)

5. cost of capital evaluation(awareness level)
資本成本評估(要求了解)

6. types of debt and equity(awareness level)
債務和權益的種類(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)
現金管理(出納職能)(要求了解)

9. valuation models(awareness level)
估價模型(要求了解)

10. business development life cycles(awareness level)
企業發展生命周期(要求了解)