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cst6666 · 2024年05月19日

c 为什么正确呢?为什么audit commiteel可以最直接的缓解这个问题

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NO.PZ202309050400000201

问题如下:

Which of the following is considered a best practice that would strengthen the measures discussed to prevent a recurrence of the misconduct?

选项:

A.

A shareholder rights plan

B.

A stock-based compensation plan

C.

An audit committee composed solely of independent board members

解释:

C is correct. The company formed an audit and supervisory committee that included a majority of independent directors, but best practices would recommend an audit committee composed solely of independent members, with at least one director with accounting or related financial management experience.

A is incorrect. A shareholder rights plan, also known as a poison pill, is used to defend against unwanted takeovers that could potentially undervalue the company, but it does not defend the company or shareholders against management or employee misconduct.

B is incorrect. A stock-based compensation plan is used to align the interests of management with those of shareholders, though it might further incentivize risk-taking and misconduct, which is the issue in this case.

c 为什么正确呢?为什么audit commiteel可以最直接的缓解这个问题

1 个答案
已采纳答案

王琛_品职助教 · 2024年05月20日

嗨,爱思考的PZer你好:


1

因为审计委员会,在公司治理中起着至关重要的作用

其主要职责是监督公司财务报告的完整性、公司内部控制和风险管理体系的有效性,以及审计过程的独立性和绩效

在 Kobe Steel 的案例中,公司出现了数据造假的严重问题,这与财务报告和内部控制的缺陷直接相关

2

虽然公司已经成立了,由大多数独立董事组成的审计和监督委员会

但最佳实践建议:审计委员会完全由独立董事组成

3

不选 A 股东权利计划,也被称为毒丸计划

是因为其主要用于防止低估公司的恶意收购,但不能防止管理层或员工的不当行为

4

不选 B 基于股票的薪酬计划

是因为虽然其主要用于,将管理层的利益与股东的利益对齐

但可能会进一步激励管理层的冒险行为和不当行为,这也正是本案例中所反应出的问题

所以三个选项综合分析,选项 C 是最合适的

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