题目

In most countries, what is the usual purpose of codes of practice on corporate governance?

A

 To establish legally binding requirements to which all companies must adhere

B

To set down detailed rules to regulate the ways in which companies must operate

C

To provide guidance on the standards of the best practice that companies should adopt

D

To provide a comprehensive framework for management and administration

Chapter7Corporategovernanceandsocialresponsibility

Examiner's comments: The examiner commented that only 47% of candidates answered this question correctly. Codes

ofpctice are usually associated with a principles-based approach (rather than a rules-based approach) and so options A and B should have been easily eliminated. The words 'guidance' and 'should adopt' were the key words to lead to the correct

option

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

该科目易错题

该题目相似题