USCPA考試中，BEC的難度因人而異，有些考生覺得簡單，有些覺得很難?？傮w來看，BEC確實是個難以獲得高分的科目，不過扎實基礎(chǔ)還是能夠輕松過關(guān)的。接下來就跟著高頓網(wǎng)校USCPA小編看看writing的一個例題吧。
　　Jeana Lui, the CEO of Roberts Corporation is interested is establishing an enterprise risk management (ERM) system for the corporation modeled after the COSO framework for enterprise risk management.Prepare a memorandum providing an overview of the COSO framework and explaining the major benefits to the corporation of establishing an ERM system.
　　REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be *uated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be *uated for development, organization, and the appropriate * of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
　　To:Ms. Jeana Lui, CEO
　　Roberts Corporation
　　From:CPA Candidate
　　解析：
　　This memorandum provides an overview of enterprise risk management using the COSO framework. It also explains the major benefits to the corporation of establishing an enterprise risk management system. Enterprise risk management is a process designed to identify potential events that may affect the corporation, and manage these risks within the corporation's risk appetite.The major objective of the framework is to provide reasonable assurance regarding the achievement of the corporation's objectives.
　　The COSO framework consists of eight interrelated components, similar COSO's framework for internal control.An enterprise risk management system established under the framework includes processes and controls that help ensure that risks are identified, assessed, prioritized, and managed within the risk appetite of the corporation.
　　An enterprise risk management system benefits the corporation by improving risk response decisions, reducing operational surprises and losses, helping the corporation seize opportunities, and improving the deployment of capital.
　　If you need additional information about enterprise risk management or the COSO framework, please contact me.
　　Keywords: risk, management, COSO framework, enterprise, components, controls, assessed, identified, objectives