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1992年发布的卡德伯利报告是（）
- A、Report of Committee on the Financial Aspects of Corporate Governance
- B、Enhancing Corporate Governance for Banking Organizations
- C、Internal Control： Guidance for Directors on the Combined Code，Turnbull Report
- D、Control Objectives for Information and Related Technology
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更多 “1992年发布的卡德伯利报告是（）A、Report of Committee on the Financial Aspects of Corporate GovernanceB、Enhancing Corporate Governance for Banking OrganizationsC、Internal Control： Guidance for Directors on the Combined Code，Turnbull ReportD、Control Objectives for Information and Related Technology” 相关考题
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3 At a recent international meeting of business leaders, Seamus O’Brien said that multi-jurisdictional attempts toregulate corporate governance were futile because of differences in national culture. He drew particular attention tothe Organisation for Economic Co-operation and Development (OECD) and International Corporate GovernanceNetwork (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In othercountries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that theroles of chief executive and chairman should always be separated because of what she called ‘accountability toshareholders’.One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporategovernance provisions. He said that it was suitable for some countries to produce and abide by their own ‘verystructured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow whathe called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systemswhile others do not care as much.Required:(a) Explain the roles of the chairman in corporate governance. (5 marks)
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(c) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.(8 marks)
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3 Susan Paullaos was recently appointed as a non-executive member of the internal audit committee of Gluck andGoodman, a public listed company producing complex engineering products. Barney Chester, the executive financedirector who chairs the committee, has always viewed the purpose of internal audit as primarily financial in natureand as long as financial controls are seen to be fully in place, he is less concerned with other aspects of internalcontrol. When Susan asked about operational controls in the production facility Barney said that these were not theconcern of the internal audit committee. This, he said, was because as long as the accounting systems and financialcontrols were fully functional, all other systems may be assumed to be working correctly.Susan, however, was concerned with the operational and quality controls in the production facility. She spoke toproduction director Aaron Hardanger, and asked if he would be prepared to produce regular reports for the internalaudit committee on levels of specification compliance and other control issues. Mr Hardanger said that the internalaudit committee had always trusted him because his reputation as a manager was very good. He said that he hadnever been asked to provide compliance evidence to the internal audit committee and saw no reason as to why heshould start doing so now.At board level, the non-executive chairman, George Allejandra, said that he only instituted the internal audit committeein the first place in order to be seen to be in compliance with the stock market’s requirement that Gluck and Goodmanshould have one. He believed that internal audit committees didn’t add materially to the company. They were, hebelieved, one of those ‘outrageous demands’ that regulatory authorities made without considering the consequencesin smaller companies nor the individual needs of different companies. He also complained about the need to have aninternal auditor. He said that Gluck and Goodman used to have a full time internal auditor but when he left a yearago, he wasn’t replaced. The audit committee didn’t feel it needed an internal auditor because Barney Chester believedthat only financial control information was important and he could get that information from his managementaccountant.Susan asked Mr Allejandra if he recognised that the company was exposing itself to increased market risks by failingto have an effective audit committee. Mr Allejandra said he didn’t know what a market risk was.Required:(a) Internal control and audit are considered to be important parts of sound corporate governance.(i) Describe FIVE general objectives of internal control. (5 marks)
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4 At an academic conference, a debate took place on the implementation of corporate governance practices indeveloping countries. Professor James West from North America argued that one of the key needs for developingcountries was to implement rigorous systems of corporate governance to underpin investor confidence in businessesin those countries. If they did not, he warned, there would be no lasting economic growth as potential foreign inwardinvestors would be discouraged from investing.In reply, Professor Amy Leroi, herself from a developing country, reported that many developing countries arediscussing these issues at governmental level. One issue, she said, was about whether to adopt a rules-based or aprinciples-based approach. She pointed to evidence highlighting a reduced number of small and medium sized initialpublic offerings in New York compared to significant growth in London. She suggested that this change could beattributed to the costs of complying with Sarbanes-Oxley in the United States and that over-regulation would be thelast thing that a developing country would need. She concluded that a principles-based approach, such as in theUnited Kingdom, was preferable for developing countries.Professor Leroi drew attention to an important section of the Sarbanes-Oxley Act to illustrate her point. The keyrequirement of that section was to externally report on – and have attested (verified) – internal controls. This was, sheargued, far too ambitious for small and medium companies that tended to dominate the economies of developingcountries.Professor West countered by saying that whilst Sarbanes-Oxley may have had some problems, it remained the casethat it regulated corporate governance in the ‘largest and most successful economy in the world’. He said that ruleswill sometimes be hard to follow but that is no reason to abandon them in favour of what he referred to as ‘softer’approaches.(a) There are arguments for both rules and principles-based approaches to corporate governance.Required:(i) Describe the essential features of a rules-based approach to corporate governance; (3 marks)
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听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A．Accounting basis.B．Cash basis accounting.C．Accounting control.D．The chart of accounts of a bank.
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An industrial corporate can meet its financial needs by seeking funds from the capital market.A．RightB．WrongC．Doesn't say
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A high degree of official supervision and regulation on bank organizations are important because ______.A．The governments of many countries want to control banksB．There are too many troubles in banking sectorC．It is crucial to stabilize the financial sector and the whole economyD．The banks make much more deposit insurance fund
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听力原文：Other aspects of operational risk include major failure of information technology systems or events such as major fires or other disasters.(6)A．Information technology system can cause operational risk.B．A major fire can be a cause of operational risk.C．The most important types of operational risk involve breakdowns in internal controls and corporate governance.D．Other aspects of operational risk include firing its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner.
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● The project schedule is more than a document that lays out the activities over time to represent the time dimension of the project, it is a management tool to be used for decision making. As such, the schedule is used by the project management team to (73) .(73)A. measure, delay, record, distribute, analyze, and directB. plan, schedule, monitor, control, report, and forecastC. promote, highlight, monitor, control, forecast, and reportD. emphasize, visualize, analyze, conceptualize, report, and record
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Your security policy requires that users authenticating to the Junos Pulse Access Control Service are connecting from a domain member endpoint on the internal corporate network.Which set of role access restrictions must you configure to enforce this security policy?（）A. Source IP and browserB. Source IP and certificateC. Certificate and Host CheckerD. Host Checker and source IP
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(a) Contrast the role of internal and external auditors. (8 marks)(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.The board are considering a significant expansion of the company. However, the company’s bankers areconcerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders Co are appointed by and report to the board of Conoy Co.The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.The committee would consist of one executive director, the chief internal auditor as well as three new appointees.One appointee would have a non-executive seat on the board of directors.Required:Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
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JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:Required:(a) Evaluate the financial performance of JJG Co, and analyse and discuss the extent to which the company has achieved its stated corporate objectives of:(i) maximising the wealth of its shareholders;(ii) achieving continuous growth in earnings per share.Note: up to 7 marks are available for financial analysis.(12 marks)(b) If the new finance is raised via a rights issue at $7·50 per share and the major expansion of business hasnot yet begun, calculate and comment on the effect of the rights issue on:(i) the share price of JJG Co;(ii) the earnings per share of the company; and(iii) the debt/equity ratio. (6 marks)(c) Analyse and discuss the relative merits of a rights issue, a placing and an issue of bonds as ways of raising the finance for the expansion. (7 marks)
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For security reasons, the network administrator needs to prevent pings into the corporate networks from hosts outside the internetwork. Which protocol should be blocked with access control lists()。
A.IPB.ICMPC.TCPD.UDP
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The project schedule is more than a document that lays out the activities over time to represent the time dimension of the project, it is a management tool to be used for decision making. As such , the schedule is used by the project management team to()A.Measure, delay, record, distribute, analyze, and direct
B.Plan, schedule, monitor, control, report, and forecast
C.Promote, highlight, monitor, control, forecast, and report
D.Emphasize, visualize, analyze, conceptualize, report and record
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资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
The results of managerial decisions must be reported back to managements so that （ ）can be evaluated?A.The means of communication
B.The level of performance in all divisions of the company
C.The effectiveness of company policies
D.The financial reports
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资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
Which one of the following is not the role of internal control？A.Preventing fraud.
B.Providing help for making decisions.
C.Improving the sense of responsibility of employees.
D.Protecting assets.
考题
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
（ ）are not the means of communication included in the system of internal controls.A.Financial forecasts
B.According rules
C.Manuals of accounting policies and procedures
D.Organization charts
考题
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
An airline pilot having regular medical examinations is an example of（ ）. A.internal accounting controls
B.internal financial controls
C.administrative controls
D.external controls
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For security reasons, the network administrator needs to prevent pings into the corporate networks from hosts outside the internetwork. Which protocol should be blocked with access control lists？（）A、IPB、ICMPC、TCPD、UDP
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逻辑节点LLN0里包含的内容有（）A、数据集（Data set）B、报告控制块（Report Control）C、GOOSE控制块（GSE Control）D、定值控制块（Setting Control）E、SMV控制块（SMV Control）
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关于measurement report 与measurement control的的传送方向，以下描述正确的是：（）A、measurement report是从UTRAN到UE，measurement control是从UE到UTRANB、measurement report是从UE到UTRAN，measurement control是从UE到UTRANC、measurement report是从UTRAN到UE，measurement control是从UTRAN到UED、measurement report是从UE到UTRAN，measurement control是从UTRAN到UE
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Which of the following is the BEST way to allow web software through the server firewall?（）A、Implement an application exception.B、Implement an access control list (ACL).C、Open the corporate firewall to allow port 80.D、Implement port blocking on port 80.
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Your security policy requires that users authenticating to the Junos Pulse Access Control Service are connecting from a domain member endpoint on the internal corporate network.Which set of role access restrictions must you configure to enforce this security policy?（）A、Source IP and browserB、Source IP and certificateC、Certificate and Host CheckerD、Host Checker and source IP
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逻辑节点LLN0里可包含（）A、数据集（Data Set）B、报告控制块（Report Control）C、GOOSE控制块（GSE Control）D、SMV控制块（SMV Control）
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单选题1992年发布的卡德伯利报告是（）A
Report of Committee on the Financial Aspects of Corporate GovernanceB
Enhancing Corporate Governance for Banking OrganizationsC
Internal Control： Guidance for Directors on the Combined Code，Turnbull ReportD
Control Objectives for Information and Related Technology
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判断题财务管理（Financial Management）与公司财务（Corporate Finance）是相同的概念。A
对B
错
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