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9 sessions · ~113 minutes total · Listen in order for best results
This session provides a detailed overview of the COSO framework, including its five components: control environment, risk assessment, control activities, information and communication, and monitoring activities. It explains how these components work together to provide reasonable assurance regarding the achievement of objectives related to operations, reporting, and compliance.
This track covers the key provisions of the Sarbanes-Oxley Act of 2002. It focuses on the requirements for public companies, including enhanced financial disclosures, corporate responsibility, and the creation of the Public Company Accounting Oversight Board (PCAOB).
This audio session explains fundamental macroeconomic concepts that are crucial for the BEC exam. It covers Gross Domestic Product (GDP), inflation, and unemployment, and the relationship between them.
This session focuses on microeconomic principles, including the laws of supply and demand, market equilibrium, and different market structures such as perfect competition, monopoly, and oligopoly. Understanding these concepts is essential for analyzing business decisions and market behavior.
This track explains various capital budgeting techniques used to evaluate long-term investment proposals. It covers Net Present Value (NPV), Internal Rate of Return (IRR), and the payback period, providing examples of how to apply these methods in practice.
This session covers the essentials of working capital management. It discusses the management of cash, accounts receivable, and inventory to ensure a company's operational efficiency and short-term financial health.
This audio track introduces IT governance and the COBIT framework. It explains how COBIT helps organizations to govern and manage their information and technology, aligning IT with business objectives.
This session explores the concepts of data analytics and big data. It covers the different types of data analytics, the characteristics of big data (volume, velocity, and variety), and how businesses can use data analytics to gain insights and make better decisions.
This track provides a comprehensive overview of different cost accounting systems. It explains job order costing, process costing, and activity-based costing (ABC), and when to use each system.
CPA Exam - BEC (Business Environment & Concepts)
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