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HG · 2020年09月11日

问一道题:NO.PZ201601200500004704

* 问题详情,请 查看题干

问题如下:

4. Which statement by Zin provides the most support for a strong governance rating?

选项:

A.

Statement 1.

B.

Statement 2.

C.

Statement 3.

解释:

C is correct.

Statement 3 provides the most support for a strong governance rating. The statement describes the manner in which the audit committee should work. The other two statements do not support a strong governance rating as each casts doubt about the independence of the board from management’s control.

st3说的internal staff不是缺少独立客观性吗?审计不是外部审计会更好一些吗?

1 个答案

王琛_品职助教 · 2020年09月12日

嗨,爱思考的PZer你好:


同学你好,

  • 这道题问得是 most support,选项 A 和选项 B 都有明显错误
  • 选项 C 的描述没问题呀,内控人员定期直接向审计委员会汇报。这里并没有说,只有内控,没有外审
  • 原版书中,并未提到内审缺少独立客观性,也没有提到内审和外审的对比哈

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