今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　第一题：Michael has been asked to prepare a presentation for the company directors on good corporate

　　governance.Which one of the following is he likely to exclude from his presentation?

　　A Risk management

　　B Internal controls

　　C Maximising shareholder wealth

　　D Accountability to stakeholders

　　第二题：Corporate governance is essentially of what significance?

　　A Control system

　　B Strategic importance

　　C Risk management
　　第一题：C

　　Rationale:The objective of corporate governance is overall performance,enhanced by good supervision and management,within best practice guidelines.Business is to be conducted in a way that is both ethical and effective from the perspective of all stakeholders not just shareholders.

　　第二题：B

　　Rationale:Corporate governance includes the selection of senior officers(with influence over the future direction of the organisation),and relationships between the organisation and its key stakeholders.It is therefore regarded as being of strategic importance.