Transcription of CIMA Strategic Level Paper P3 PERFORMANCE …
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CIMA Strategic Level Paper P3 PERFORMANCE …
1 cima Strategic Level Paper P3 PERFORMANCE strategy ( revision summaries ) Chapter Topic Page Number 1 Management control systems 3 2 Divisionalisation and controlling people 15 3 Review and the audit process 27 4 Sampling, evidence and substantive testing 43 5 Internal controls for key cycles 51 6 Corporate governance, ethics and internal audit 57 7 What is information? 67 8 IS, IT and IM strategies 73 9 Information systems 77 10 Risk and control in information systems 81 11 The internet and auditing the system 87 12 Risk management 95 13 Foreign exchange risk 101 14 Interest rate risk 113 2 3 Management control systems Chapter 1 4 Hierarchy (scalar chain) and span of control Scalar chain (hierarchy) chain of command Levels of hierarchy or scalar chain exists to cascade decisions, instructions, plans and objectives, often top-down within the organisation.
1 CIMA Strategic Level Paper P3 PERFORMANCE STRATEGY (REVISION SUMMARIES) Chapter Topic Page Number 1 Management control systems 3
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