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
A stock-based compensation plan
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