BEC - Corporate Governance
Corporate governance is 1 of the 5 content areas covered on the BEC section of the CPA exam. These 5 topics are random & unrelated to the previous BEC topic. Corporate governance deals with how SOX came about after many accounting scandals of the early 2000s plus the controls and frameworks put in place as a result. Topics discussed include:
- COSO Overview
- Internal control components and principles
- Enterprise risk management (ERM) frameworks
- Sarbanes-Oxley Act of 2002 (I was in undergrad when this happened)
This course also covers strategies to answer exam questions and how to increase your chances of picking the right answer when you don't know where to start.