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Strategic Business Leader - Coggle Diagram
Strategic Business Leader
Unit 11 Capabilities
19 Responses to risk
Unit 15 Diversification
Unit 5 Strategy real life
Unit 7 Adv and Disadv of strategic planning
Unit 13 SWOT Analysis
17 Strategic choice
Unit 3 Governance
Unit 9 Environmental analysis
Unit 12 Internal Analysis
Unit 6 Strategic planning model
Unit 14 Determining strategy
16 Methods of growth
Unit 4 Integrated Reporting
Unit 2 Fraud bribery whistle-blowing and company ethics
18 Types of risk facing an org
Unit 10 Competitor analysis porter five forces
Unit 8 Rational model in more detail
30 Ratio analysis
39 Project mgt
35 Outsourcing shared services and disruptive tech
21 Data Information Knowledge and IT
25 Finance
33 corporate culture
27 Budgeting and standard costing
23 Internet E-business and big data
37 Classification of business process changes
32 Purpose and process of mgt and leadership
28 Capital rationing and sensitivity analysis
34 org structure
26 Organizational audit and control
24 Marketing
36 Process change and pursuit of excellence
22 Control in IT system
38 Change mgt
31 Forecasting
29 Marginal and relevant costing ABC
Unit 1 Professionalism, ethical codes and public interest
role of accountancy
provide truthful, effective communication with parties directly and indirectly related to the corporate govt process for which they are responsible
provide sound financial and non-financial reporting to all parties in market place directly and indirectly impacted by the reporting
public interest
comparability across different org and jurisdictions
sound corporate governance
sound and transparent financial information
effective performance mgt
increased efficiency and better resource utilisation
sound decision making
increased economic certainty in marketplace
professionalism
flexibility
respect for others
reliability
self control
honesty
competence
fundamental professional ethical principles
objectivity
influenced by the facts only
professional competence and due care
up-to-date with legislation and developments
integrity
honest straightforward
confidentiality
should not disclose confidential info
professional behaviour
comply the law and avoid any actions which discredit the profession
threats to professional ethics
advocacy
if promoting a position or opinion to the point that objectivity is compromised
familiarity
close relationship between members and client for employer so independence is compromised
self review
when auditor does work for client and the work may be subject to checking during the subsequent audit
intimidation
threatened litigation, blackmail, bad staff assessments, no promotion or physical intimidation
self interest
loans and guarantees to the acca member should be looked carefully
overdue fee
contingent fee
close family and personal relationships between ACCA member and owners of the company they are working with
close business relationship
high percentage fee
financial
low balling: quoting a very low audit fee and profits would be made another work awarded by client
recruiting staff on behalf of a client
20 Enterprise risk mgt