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LilyG · 2023年11月08日

A选项在经典版教材哪里？

  1. ESG
  2. Governance factors

NO.PZ2022120701000044

问题如下：

In the evolution of corporate governance frameworks, which practice developed most recently?

选项：

A.Establishment of auditor oversight regulatory bodies B.Decreasing prominence of combined CEO/chair roles C.Establishment of, and regularly scheduled meetings of, audit committees

解释：

Auditor oversight bodies are a relatively recent development, first established in the USA under the 2002 Sarbanes-Oxley Act The emphasis on audit committees and the separation of the chair and CEO roles started in 1991 through the work of the Cadbury Committee in the UK

A选项在经典版教材哪里？

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1 个答案

净净_品职助教 · 2023年11月08日

嗨，爱思考的PZer你好：


审计监督机构是一个相对较新的发展，最初是根据2002年的萨班斯-奥克斯利法案在美国建立的。对审计委员会的重视以及主席和首席执行官角色的分离始于1991年英国吉百利委员会的工作。


经典题讲义看第五章的考点2：

基础班讲义P27：

基础班讲义P30:


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