【acca F1考试题】2019年4月22日acca每日一练(3-4)
【acca选择题】
3. Michael has been asked to prepare a presentation for the company directors on good corporate
governance. Which one of the following is he likely to exclude from his presentation?
A Risk management
B Internal controls
C Maximising shareholder wealth
D Accountability to stakeholders
4.Corporate governance is essentially of what significance?
A Control system
B Strategic importance
C Risk management
答案:
3. C
Rationale: The objective of corporate governance is overall performance, enhanced by good supervision and management, within best practice guidelines. Business is to be conducted in a way that is both ethical and effective from the perspective of all stakeholders not just shareholders.
4. B
Rationale: Corporate governance includes the selection of senior officers (with influence over the future direction of the organisation), and relationships between the organisation and its key stakeholders. It is therefore regarded as being of strategic importance.
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