哈嘍，各位小伙伴，最近備考狀態如何啊，現在就來檢驗下自己近段時間的學習情況吧，今日幫考網帶來2020年ACCA考試：會計師與企業基礎練習題(3)，一起來測試一下吧。

Question：Some organizations operate a risk management group staffed by senior managers. For which of the following activities is such a group likely to be responsible?

A. Monitoring reports on risk management from operational managers

B. Overseeing the work of internal audit

C. Prescribing methods of risk management that operating units should employ

D. Determining the organization’s overall risk management strategy and framework

The correct answers are prescribing methods of risk management that operating units should employ; Monitoring reports on risk management from operational managers.

解析：The board should be responsible for determining the organization’s overall risk management strategy and framework. Internal audit should normally report to the internal audit committee.

Question：An organization that builds into its purposes its relationships with employees, customers and suppliers can be best characterized as taking what ethical stance?

A. Short-term shareholder interest

B. Long-term shareholder interest

C. Shaper of society

D. Multiple stakeholder interests

The correct answer is multiple stakeholder interests.

解析：The stance stated clearly brings into the organization’s remit the consideration of interests other than those of shareholders. However, the organization’s main concerns appear limited to connected groups and not to promote actively society\'s interests in general.

Question：Which of the following is unlikely to be a problem when an organization attempts to enforce its ethical code?

A. The code is perceived as inflexible.

B. The code does not deal with the ethical problems employees encounter in practice.

C. Senior managers act contrary to the code.

D. There are no disciplinary measures in place to deal with employees who breach the code.

The correct answer is: The code is perceived as inflexible.

This may make the code unpopular, but it does not make it difficult to enforce.

The other options suggest that it will be difficult to enforce the code.

Question：Which of the following is unlikely to be a problem when an organization attempts to enforce its ethical code?

A. The code is perceived as inflexible.

B. The code does not deal with the ethical problems employees encounter in practice.

C. Senior managers act contrary to the code.

D. There are no disciplinary measures in place to deal with employees who breach the code.

The correct answer is: The code is perceived as inflexible.

This may make the code unpopular, but it does not make it difficult to enforce.

The other options suggest that it will be difficult to enforce the code.

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