3.8 Which of the following is NOT a recommendation of the UK Corporate Governance Code?
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1 .2.7 Which of the following is generally accepted as a right of an auditor?
A To have access to the company’s books, accounts and records B To require from company officials any information and explanations on any matter whatsoever C To report to any legal authority any matter the auditor considers that authority needs to know D To attend any board or committee meeting
2 .3.2 The following are statements that could be made about corporate governance:(1) The system by which business corporations are directed and controlled.(2) It involves entrepreneurism, innovation, development and exploration.(3) It aims to achieve a long-term increase in shareholder value.(4) It narrows the expectation gap.(5) It only applies to entities that are listed on a stock exchange.What combination of these statements best describes the meaning of corporate governance?
A 1, 4 and 5 B 1, 2 and 5 C 1, 2 and 3 D 2, 3 and 5
3 .3.4 Under corporate governance it is illegal for the Chief Executive Officer to also act as the Chairman of the Board.Is this statement true or false?
A True B False
4 .3.5 Which of the following is NOT a principle of corporate governance?
A Rights of shareholders B Board responsibilities C Auditor’s accountability and remuneration D Risk management and internal control
5 .3.1 Which of the following correctly states the composition of an audit committee?
A Executive directors only B Non-executive directors only C Non-executive directors and internal auditors
7 .3.3 Who do audit committees normally liaise between?
A The internal and external auditors B The internal auditor and entity’s staff C The executive and non-executive directors D The auditors and the directors
8 .3.6 Which of the following best describes an advantage of an audit committee?
A It enables executive directors to contribute independent judgement to matters of critical importance B It offers the internal auditors a direct, formal link with the executive directors C It enables management to delegate a thorough and detailed review of audit matters D It provides effective and ...
9 .3.7 Which of the following is NOT a disadvantage of an audit committee?
A The external auditors must communicate directly with the audit committee B It is difficult to find suitable candidates because of the time and expertise required C Audit committees may be seen as an unnecessary legal or regulatory burden
10 .金融机构按照（ ）可以分为直接金融机构和间接金融机构。
A 职能作用 B 业务特征 C 活动领域 D 资金来源
