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：Which of the following is a feature of poor corporate governance?

　　A Domination of the board by a single individual

　　B Critical questioning of senior managers by external auditors

　　C Supervision of staff in key roles

　　D Lack of focus on short-term profitability

　　第二题：The tasks of which body include:monitoring the chief executive officer;formulating strategy;and ensuring that there is effective communication of the strategic plan?

　　A The audit committee

　　B The Public Oversight Board

　　C The board of directors

　　D The nomination committee
　　答案：

　　第一题：A

　　Rationale:This is a feature of poor corporate governance because it makes way for self-interested decision-making.The others may'look'like negatives,but are in fact the opposites of three other features of poor corporate governance:lack of independent scrutiny;lack of supervision;and an emphasis on short-term profitability(which can cause pressure to conceal problems or manipulate accounts).

　　Ways in:You could have got to the answer with logic,with a sound grasp of corporate governance but it would be worth learning the list of features of poor corporate governance,so you can recognise them in an exam question.

　　第二题：C

　　Rationale:These are some of the roles fulfilled by the board.The audit committee reviews financial statements,audit procedures,internal controls and risk management.The Public Oversight Board monitors and enforces legal and compliance standards.The nomination committee oversees the process for board appointments.

　　Pitfalls:You need to be able to distinguish clearly between all the various participants in the corporate governance system.Ways in:Strategy formulation should have steered you towards the correct answer.