筛选结果 共找出69

Which function in an organisation is responsible for ensuring that only properly authorised purchases

which are necessary for the business are made?

A

Goods inwards

B

Finance/accounts

C

Purchasin^procurement

D

Production/operations

There is a need for co-ordinated information flow between sections and departments in accounting management. To which of

the following should the receivables ledger section give information about overdue debts?

A

Cost accounting staff

B

The credit control department

C

The payables ledger section

Which one of the following is not part of the regulatory system?

A

GAAP

B

International financial reporting standards

C

FAC

D

The European Union

International Financial Reporting Standards are issued by which one of the following organisations?

A

 l    ASB

B

ASB

C

The European Union

Which of the following is not an aim of internal controls?

A

To enable the organisation to respond appropriately to business, operational and financial risks

B

To eliminate the possibility of impacts from poor judgement and human error

C

To help ensure the quality of internal and external reporting

D

To help ensure compliance with applicable laws and regulations

Corporate governance is essentially of what significance?

A

Control system

B

Strategic importance

C

Risk management

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

The tasks of which body include: monitoring the chief executive officer; formulating strategy; and ensuring that there is

effective communication of the strategic plan?

A

The audit committee

B

The Public Oversight Board

C

The board of directors

D

The nomination committee

Which of the following would be included in the principles of Corporate Social Responsibility?

(i) Human rights

(ii) Employee welfare

(iii) Professional ethics

(iv) Support for local suppliers

A

(ii) and (iii) only

B

(i) only

C

(ii), (iii) and (iv) only

D

(i), (ii) and (iv) only

Which of the following is subject to the least direct regulation?

A

Employment protection

B

Corporate social responsibility

C

Corporate governance