题目

Which of the following is a feature of poor corporate governance?

A

Domination of the board by a single individual

B

Critical questioning of senior managers by external auditors

C

Supervision of staff in key roles

D

Lack of focus on short-term profitability

Chapter7Corporategovernanceandsocialresponsibility

Rationale: This is a feature of poor corporate governance because it makes way for self-interested decision-making. The

others may 'look' like negatives, but are in fact the opposites of three other features of poor corporate governance: lack of

independent scrutiny; lack of supervision; and an emphasis on short-term profitability (which can cause pressure to conceal

problems or manipulate accounts).Ways in: You could have got to the answer with logic, with a sound grasp of corporate

governance - but it would be worth learning the list of features of poor corporate governance, so you can recognise them in

an exam question.

多做几道

 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

 (i) The materials used in manufacture of the goods 

(ii) The quality of the goods

 (iii) How the goods are advertised 

(iv) How much its raw materials suppliers pay their staff 

(v) How the goods are packaged 

A

(ii) and (iii) only

B

(i), (ii) and (iii) only

C

(ii), (iii) and (v) only

D

(i), (ii), (iii), (iv) and (v)

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

A

Accountability

B

Social responsibility

C

Timeliness

D

Ambition

You have been asked to work on a major investment decision that your company will be making, and discover that your

brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of

allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in

any way

What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your

superiors?

A

Scepticism

B

Accountability

C

Independence of mind

D

Independence in appearance

Which of the following would not represent an ethical objective in relation to employment practices?

A

Guarantee of minimum wages

B

Proactive health, safety and welfare promotion

C

Promotion of workforce diversity

D

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

A

Non-legal rules and regulations

B

Ethics

C

The law

D

Society

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