2025年美国财务会计论证考试ICMA考试大纲

美国财务会计认证考试（ICMA）考试大纲 PART 1： Business Analysis 1. Microeconomics 1.1 Demand 1.2 Supply 1.3 Market Equilibrium and Pricing 1.4 Production and the Costs of Economics Resources 1.5 Market Structure 1.6 Antitrust 2. Macroeconomic 2.1 GDP and Business Cycles 2.2 Keynesian （Fiscal） Economics 2.3 Money and the Economy 2.4 Unemployment， Inflation， Government， and Economic Growth 3. International Business Environment 3.1 Advantages of Trade 3.2 Trade Barriers 3.3 Foreign Currency Rates and Markets 3.4 Balance of Payment 3.5 International Institutions and Agreements 4. Risk Assessment and Internal Control 4.1 Control Environment Elements of Control environment Board of directors Audit committee 4.2 Control procedures Management control objectives Safeguarding assets Reconciliation of recorded accountability with assets Compensating controls Audit risk control Fraud 4.3 Foreign corrupt practices act 4.4 System controls Classification of controls Organizational and operating controls Program development and documentation controls Hardware controls Access controls Application controls Auditing Internet security Malicious software Network attacks Intrusion detection systems（IDS） 5. Internal Auditing 5.1 Nature of internal auditing Internal audit function Independence and objectivity 5.2 Scope of internal auditing services Consulting services Process engagement Program-results engagements Due diligence engagement Environment auditing Quality engagements Information security Assessing and reporting on control processes Control self-assessment Regulatory compliance programs Coordination of internal and external audits Privacy engagement Third parties Contract engagements 5.3 Detection and prevention of fraud Deterrence Investigation Reporting...