ACCA/CAT

Question：Some organisations operate a risk management group staffed by senior managers. For which of the following activities is such a group likely to be responsible?

A. Monitoring reports on risk management from operational managers

B. Overseeing the work of internal audit

C. Prescribing methods of risk management that operating units should employ

D. Determining the organisation's overall risk management strategy and framework

The correct answers are: Prescribing methods of risk management that operating units should employ; Monitoring reports on risk management from operational managers.

解析：The board should be responsible for determining the organisation's overall risk management strategy and framework. Internal audit should normally report to the internal audit committee.

Question：An organisation that builds into its purposes its relationships with employees, customers and suppliers can be best characterized as taking what ethical stance?

A. Short-term shareholder interest

B. Long-term shareholder interest

C. Shaper of society

D. Multiple stakeholder interests

The correct answer is: Multiple stakeholder interests.

解析：The stance stated clearly brings into the organisation's remit the consideration of interests other than those of shareholders. However the organisation's main concerns appear limited to connected groups and not to promote actively society's interests in general.

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