Top 3 areas of focus
1. Risk management, including internal controls
2. Strategic business planning
3. Accounting info systems, IT development, cybersecurity
Next 3 focus
4. Management and corporate governance
5. Legal and compliance
6. Tax strategy and planning
Other important focus areas
7. Pricing and cost analsis
8. HR, including headcount, compensation, benefits
9. Stakeholder and shareholder relations
10. Macroeconomic analysis
(AICPAの調査より)