为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点,小编特汇总了ACCA历年考题,希望对您参加本次考试有所帮助!!
Section A-This ONE question is compulsory and MUST be attempted
(c)The ZPT case came to the attention of Robert Nie,a senior national legislator in the country where ZPT had its head offi ce.The country did not have any statutory corporate governance legislation and Mr Nie was furious at the ZPT situation because many of his voters had been badly fi nancially affected by it.He believed that legislation was needed to ensure that a similar situation could not happen again.Mr Nie intends to make a brief speech in the national legislative assembly outlining the case for his proposed legislation and some of its proposed provisions.
Required:
Draft sections of the speech to cover the following areas:
(i)Explain the importance of sound corporate governance by assessing the consequences of the corporate governance failures at ZPT;(10 marks)
(ii)Construct the case for the mandatory external reporting of internal fi nancial controls and risks;(8 marks)
(iii)Explain the broad areas that the proposed external report on internal controls should include,drawing on the case content as appropriate.(6 marks)
Professional marks will be awarded in part(c)for the structure,flow,persuasiveness and tone of the answer.(4 marks)
(50 marks)
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