Good communication is effective – it achieves the communicator’s reason for communicating– and efficient – it achieves the communicator’s reason without unnecessary waste ofresources.Is this statement True or False?
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1 .Ethical absolutism means that right and wrong are subjective and context dependent.Is this statement True or False?
A True B False
2 .The directors of a firm are discussing the introduction of a code of ethics. The creativedirector will support the introduction of a code so long as it can be demonstrated that it willlead to increased profits. One of the non-executive directors pointed out that having the codewould identify the company as having ethical principles and that it was the right thing to do,regardless of the outcome.Which ethical theories are being applied by the creative director and non-executivedirector (in that order)?
A normative, instrumental B deontological, teleological C teleological, deontological D instrumental, normative
3 .Sasha, an audit assistant for BA & Co, a firm of certified chartered accountants, reports to theethical partner that his wife works as the personal assistant to the R&D manager at a newclient. The partner informs Sasha that this would be a breach of the ACCA Ethical Code andthat he will not be assigned to the audit of that client.What breach of the ACCA code is the partner referring to?
A Integrity B Objectivity C Confidentiality D There is no breach
4 .Irina is the senior costing accountant (ACCA qualified) at a listed international engineeringcompany. During her review of a contract to build a dam, she notices that some of the costsappear to be higher than she would have expected. There are also a number of cost items thatdo not normally appear in tenders for building dams. When she enquires of the CEO, she istold not to worry as this is the first of a new type of dam that requires extra costs. She is alsotold that when the contract is signed, it will mean that her annual bonus would be double thatof the previous year. This she is pleased to hear as her mother needs to have a very expensiveoperation.Which of the following actions would be the most appropriate for Irina to now take?
A Resign B Report the CEO to the police C Discuss the matter with the firm’s audit committee D Give her approval to the contract and take no further action.
5 .Why does the professional accountant have a special role in promoting ethical behaviourthroughout business?
A They are seen as the guardians of company finances B They are often the only person on a board that belongs to a profession C They undertake a long period of training D Ethics is intertwined with financial probity
7 .The choices below are various stages in a typical communication process. Which one isthe second stage?
A Receiving a message B Encoding a message C Choosing an appropriate channel (medium) D Decoding a message
8 .In addition to timely and trusted, which one of the following are also two attributes ofeffective communication?
A Volume and noise B Accuracy and material C Trust and confidence D Relevant and volume
9 .“Communication is the oxygen of an organisation. Without communication the organisationcould not survive.”Is this statement True or False?
A True B False
10 .When management communicates policies, plans, information and instructions we talk about________ or ________ communication.Which words, in correct order, correctly complete this sentence?
A diagonal or inter-departmental B lateral or formal C vertical or downwards D horizontal or informal
